36) The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. TIhe cost accountant now asks for your assistance in computing the missing amounts. Direct Materials Inventory Cost of Goods Sold Beg. Bal Purchases End. Bal 8,000 Transferred Out? $57,000 6,400 Work-in-Process Inventory Finished Goods Inventory Beg. Bal Materials 18,000 Labor Overhead 8,000 End. Bal 7,500 Transferred Out? Beg. Bal Transferred Out? 13,500 Transferred in 39,500 End. Bal 4,200 What is the value of the ending Work-in-Process inventory balance? 36) A) SO. B) S7,500. C) $4,200. D) $8,000