You Have the Following Data Which of the Following Represents the Beginning Work-In-Process Inventory?
A)

Multiple Choice

You have the following data:


$\begin{array}{l}\begin{array}{lll}\text { Cost of goods sold } \\\text { Direct labour } \\\text { Direct materials } \\\text { Cost of goods manufactured } \\\text { Work-in-process ending } \\\text { Finished goods ending } \\\text { Manufacturing overhead }\end{array}\begin{array}{lll}\$ 70 \\\$ 20 \\\$ 15 \\\$ 80 \\\$ 10 \\\$ 15 \\\$ 30\end{array}\end{array}$
Which of the following represents the beginning work-in-process inventory?

A) $20.
B) $15.
C) $55.
D) $25.