The following information is taken from the records of DW Company for last year:
|
Direct materials |
$8,000 |
|
Direct labor |
$3,000 |
|
Manufacturing overhead |
$11,000 |
|
Ending work in process inventory |
$5,000 |
|
Cost of goods manufactured |
$19,000 |
The amount of beginning work in process inventory is:
A) $24,000
B) $2,000
C) $22,000
D) $3,000