The Following Information Has Been Provided by Buffalo Company

Multiple Choice

The following information has been provided by Buffalo Company:
• Direct labor: $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 taxes: $6,000
• Manufacturing overhead: $79,000
How much was Buffalo's beginning work in process?

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