$59,500 9,500 6,400 ? Sales Revenue Finished Goods Inventory, Beginning Finished Goods Inventory, Ending Cost of Goods Sold Gross Margin Direct Materials Used Selling and Administrative Expense Operating Income Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Direct Labor Used Factory Overhead Total Manufacturing Cost Cost of Goods Manufactured 26,300 10,300 ? 14,400 ? 5,300 9,150 12,200 ? ? Based on the above information, how much would be the beginning balance of Work-in-process inventory? Multiple Choice $9,150. $12,200. $15,950. $10,750. $3,750