The Following Data Pertain to Harriman Company's Operations During July

Multiple Choice

The following data pertain to Harriman Company's operations during July:

$\begin{array}{l}\begin{array} { | l | r | r | } \hline & \text { July 1 } & \text { July 31 } \\\hline \text { Raw materials } & 0 & \$ 5,000 \\\hline \text { Work-in-process inventory } & ? & \$ 4,000 \\\hline \text { Finished goods inventory } & \$ 12,000 & ? \\\hline\end{array}\\\\\begin{array} { | l | r | } \hline \text { Other data: } & \\\hline \text { Cost of goods manufactured } & \$ 105,000 \\\hline \text { Raw materials used } & \$ 40,000 \\\hline \text { Manufacturing overhead costs } & \$ 20,000 \\\hline \text { Direct labour costs } & \$ 39,000 \\\hline \text { Gross Margin } & \$ 100,000 \\\hline \text { Sales } & \$ 210,000 \\\hline\end{array}\end{array}$


-What was the beginning work-in-process inventory?

A) $10,000.
B) $14,000.
C) $1,000.
D) $4,000.