The following information has been provided by Crosby Corporation:
Direct Labor $6000
Direct Materials Used 3000
Direct Materials Purchased 9000
Cost of Goods Manufactured 13,000
Ending Work-in-Process Inventory 1400
Corporate Headquarters' Property taxes 900
Manufacturing Overhead Incurred 400
The beginning balance of Work-in-Process Inventory account was ________.
Select one:
A. $5000
B. $21,000
C. $4500
D. $9400
