37. Carolina Plating Company reported a cost of goods manufactured of $520,000, with the firm's yearend

balance sheet revealing work in process and finished goods of $70,000 and $134,000, respectively.

If supplemental information disclosed raw materials used in production of $80,000, direct labor of

$140,000, and manufacturing overhead of $240,000, the company's beginning work in process must have

been:

A. $130,000.

B. $10,000.

C. $66,000.

D. $390,000.

E. some other amount.

Please show work not sure how to get to the answer thank you.