Bentley Manufacturing,Inc The Inventory Account Balances as of January 1 Are Given

Multiple Choice

Bentley Manufacturing,Inc.provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Purchases-Raw Materials } & \$ 90,000 \\\hline \text { Plant Utilities and Insurance } & 67,500 \\\hline \text { Indirect Materials Used } & 11,040 \\\hline \text { Indirect Labor } & 4,420 \\\hline \text { Direct Materials Used in Production } & 99,000 \\\hline \text { Direct Labor } & 119,500 \\\hline \text { Depreciation on Factory Plant and Equipment } & 5,000 \\\hline \text { Cost of Goods Manufactured } & 291,500 \\\hline\end{array}$$ The inventory account balances as of January 1 are given below.
$$\begin{array} { | l | r | } \hline \text { Raw Materials Inventory } & \$ 46,000 \\\hline \text { Work-in-Progress Inventory } & 1,000 \\\hline \text { Finished Goods Inventory } & 50,000 \\\hline\end{array}$$ What is the ending balance in the Work-in-Process Inventory account?

A) $15,960
B) $1,000
C) $50,000
D) $45,000