Carolina Plating Company reported a cost of goods manufactured of $523,000, with the firm's year-end balance sheet revealing work in process and finished goods of $78,000 and $140,000, respectively. If supplemental information disclosed raw materials used in production of $89,000, direct labor of $146,000, and manufacturing overhead of $243,000, the company's beginning work in process must have been:

	$51,000.
	None of these.
	$33,000.
	$123,000.
	$400,000.