Assume the following information appears in the Milling Departments cost reconciliation report:

Milling Department	Materials
Cost of ending work in process inventory	$ 20,000
Costs added to production during the period	$ 650,000
Cost of the units transferred out	$ 645,000

What is the cost of the units in the Milling Departments beginning work in process inventory?

Multiple Choice

$5,000

$35,000

$15,000

$25,000