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
• 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.