Reference:
the Following Data Pertain to Harriman Company's Operations

Multiple Choice

Reference:
The following data pertain to Harriman Company's operations during July: $$\begin{array} { | l | r | r | } \hline & { \text { July 1 } } & { \text { July 31 } } \\\hline \text { Raw materials inventory } & 0 & \$ 5,000 \\\hline \text { Work in process inventory } & ? & 4,000 \\\hline \text { Finished goods inventory } & \$ 12,000 & ? \\\hline & & \\\hline \text { Other data: } & & \\\hline \text { Cost of goods manufactured } & & \$ 105,000 \\\hline \text { Raw materials used } & & 40,000 \\\hline \text { Manufacturing overhead costs } & & 20,000 \\\hline \text { Direct labour costs } & & 39,000 \\\hline \text { Gross profit } & & 100,000 \\\hline \text { Sales } & & 210,000 \\\hline\end{array}$$
-The beginning work in process inventory was?

A) $4,000.
B) $10,000.
C) $1,000.
D) $14,000.