If a company's Cost of Goods Manufactured totaled 36,500, their Work in Process inventory started with a

Question:

If a company's Cost of Goods Manufactured totaled 36,500, their Work in Process inventory started with a balance of 12,000, and their total manufacturing costs were 30,000, what was the company's ending Work in Process?
a) $18,000
b) $5,500
c) $24,500
d) $6,500