Carolina Plating Company reported a cost of goods manufactured of $520,000, with the firm's yearend balance sheet revealing work in process and finished goods of $70,000 and $134,000, respectively.
If supplemental information disclosed raw materials used in production of $80,000, direct labor of $140,000, and manufacturing overhead of $240,000, the company's beginning work in process must have been:
A. $130,000.
B. $10,000.
C. $66,000.
D. $390,000.
E. some other amount.