15. The year-end cost information below is for LaTraviata Toiletries, Inc. BI EI Materials $100 $110 Work-in-process ? 55 Finished goods ? 135 Direct labor cost (overhead rate is 40% of DL cost) $250 Cost of goods manufactured 761 Materials purchased 361 Cost of goods sold 741 What was the amount of beginning work-in-process for the year? A. $5 B. $55 C. $115 D. None of the answers are correct.