The Following Information Has Been Provided by Buffalo Company: •

Multiple Choice

The following information has been provided by Buffalo Company: • Direct labour: $100 000
• Direct materials used: $40 000
• Direct materials purchased: $67 000
• Cost of goods manufactured: $199 000
• Ending work in process: $46 000
• Corporate headquarters' property rates: $6 000
• Manufacturing overhead: $79 000
How much was Buffalo's beginning work in process?

A) $42 000
B) $26 000
C) $20 000
D) $66 000