Mueller Company Reported the Following Data for the Year Just

Multiple Choice

Mueller Company reported the following data for the year just ended: $\begin{array}{lr}\text { Raw materials used in production } & \$ 800,000 \\\text { Direct labour } & \$ 700,000 \\\text { Total overhead costs } & \$ 900,000 \\\text { Ending work in process inventory } & \$ 400,000 \\\text { Cost of goods manufactured } & \$ 2,500,000\end{array}$ The beginning work in process inventory was:

A) $500,000.
B) $1,300,000.
C) $100,000.
D) $300,000.