A company reported the following for the month: $15,000 beginning work-in-process 28,000 cost of goods sold during the month 35,000 cost of goods completed during the month 26,000 direct materials used in production 32,000 direct labor costs incurred Determine the ending balance of work-in-process. Select one: a. 6,000 O b. 13,000 c. 34,000 O d. 38,000 e. 45,000 O f. 73,000