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Pioli Corporation manufactures one product. It does not maintain any beginning or ending Work in Process inventories. The company uses a standard cost system in which inventories are recorded at their standard costs and any variances are closed directly to Cost of Goods Sold. There is no variable manufacturing overhead. The standard cost card for the company$$s only product is as follows: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials $1\mathrm{.}7$ kilos $ $5\mathrm{.}00$ per kilo $ $8\mathrm{.}50$ Direct labor $0\mathrm{.}80$ hours $ $27\mathrm{.}00$ per hour $21\mathrm{.}60$ Fixed manufacturing overhead $0\mathrm{.}80$ hours $ $5\mathrm{.}30$ per hour $4\mathrm{.}24$ Total standard cost per unit $ $34\mathrm{.}34$ The standard fixed manufacturing overhead rate was based on budgeted fixed manufacturing overheaThe standard fixed manufacturing overhead rate was based on budgeted fixed manufacturing overhead of $$90,000$ and budgeted activity of $7,500$ hours.

During the year, the company completed the following transactions:

a$.$ Purchased $59,000$ kilos of raw material at a price of $$9\mathrm{.}20$ per kilo.

b$.$ Used $51,340$ kilos of the raw material to produce $18,300$ units of work in process.

c$.$ Assigned direct labor costs to work in process. The direct labor workers $($who were paid in cash$)$ worked $8,850$ hours at an average cost of $$23\mathrm{.}70$ per hour.

e$.$ Completed and transferred $18,300$ units from work in process to finished goods.

balances in each of the accounts have been given. PP&E $($net$)$ stands for Property, Plant, and Equipment net of depreciation.

When the work in process is completed and transferred to finished goods in transaction $($e$)$ above, the Finished Goods inventory account will increase $($decrease$)$ by:

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