Carolina Plating Company reported a cost of goods manufactured of $525,000, with the firm's year-end balance sheet revealing work in process and finished goods of $80,000 and $139,000, respectively. If supplemental information disclosed raw materials used in production of $90,000, direct labor of $147,000, and manufacturing overhead of $248,000, the company's beginning work in process must have been:

A. $120,000.

B. $40,000.

C. $48,000.

D. $405,000.

E. None of these.