Tierney Construction, Incorporated recently lost a portion of its financial records in an office theft. The following accounting information remained in the office files: Cost of goods sold $ 85,250 Work in process inventory, January 1, 2021 20,600 Work in process inventory, December 31, 2021 16,250 Selling and Administrative Expenses 18,800 Net Income 33,500 Factory overhead 21,050 Direct materials inventory, January 1, 2021 27,400 Direct materials inventory, December 31, 2021 14,875 Cost of goods manufactured 103,950 Finished goods inventory, January 1, 2021 33,975 Direct labor cost incurred during the period amounted to 2.5 times the factory overhead. The Chief Financial Officer of Tierney Construction, Incorporated has asked you to recalculate the following accounts and to report to him by the end of tomorrow. What should be the amount in the finished goods inventory at December 31, 2021