The Following Information Has Been Provided by LeMaire Company

Multiple Choice

The following information has been provided by LeMaire Company:
Direct labor: $50,000
Direct materials used: $20,000
Direct materials purchased: $27,000
Cost of goods manufactured: $100,000
Ending work in process: $16,000
Corporate headquarters' property taxes: $6,000
Manufacturing overhead: $39,000
The beginning work in process was:

A) $23,000.
B) $7,000.
C) $9,000.
D) $1,000.