Carolina Plating Company reported a cost of goods manufactured of $519,000, with the firm's year-end balance sheet revealing work in process and finished goods of $75,000 and $136,000, respectively. If supplemental information disclosed raw materials used in production of $83,000, direct labor of $140,000, and manufacturing overhead of $242,000, the company's beginning work in process must have been:

A. $129,000.

B. $21,000.

C. $58,000.

D. $390,000.

E. None of these.