A manufacturer incurred ($20,000) of direct material, ($10,000) of direct labor, and ($15,000) of manufacturing overhead during

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A manufacturer incurred $$20,000$ of direct material, $$10,000$ of direct labor, and $$15,000$ of manufacturing overhead during 2016. Beginning work in process inventory was $$8,000.$ If cost of goods manufactured was $$47,000,$ what was the amount of the ending work in process inventory?

a. $$55,000$

b. $$6,000$

c. $$10,000$

d. $$53,000$

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