In December, One of the Processing Departments at Stiel Corporation

Multiple Choice

In December, one of the processing departments at Stiel Corporation had ending work in process inventory of $38,000. During the month, $119,000 of costs were added to production and the cost of units transferred out from the department was $92,000.
-In the department's cost reconciliation report for December, the cost of beginning work in process inventory for the department would be:

A) $54,000
B) $65,000
C) $11,000
D) $81,000