20.

Based on the following data, the beginning work in process inventory would be:

June 1 June 30

Direct material inventory $ 410 $ 320

Work in process inventory ? 16000

Finished goods inventory 1880 1900

Depreciation, factory machinery 2100

Direct Labour 16400

Purchases of direct material 6600

Indirect labour 52000

Cost of goods manufactured 76000

Overtime premium pay for factory workers 3000

Select one:

a.

$11810

b.

$6680

c.

$3190

d.

$6600