During its first year of operations, silverman company paid $10,000 for direct materials and $11,500 for production workers' wages. lease payments and utilities on the production facilities amounted to $10,500 while general, selling, and administrative expenses totaled $3,000. the company produced 8,000 units and sold 5,000 units at a price of $6.50 a unit. what is the amount of finished goods inventory on the balance sheet at year-end?