Altra observed the following results at the end of the last month.

Direct labour$110,000Overhead costs$500,000Raw materials used$1,500,000Cost of goods manufactured$2,100,000Advertising cost$200,000Ending work-in-process$200,000

What was the beginning work-in-process inventory?

Question 8 options:

$190,000

$210,000

$390,000

$2,110,000