Combat Company reported a cost of goods manufactured of RM$520,000,$ with the firm's year$-$end balance sheet revealing work in process and finished goods of RM$70,000$ and RM$134,000,$ respectively. If supplemental information disclosed raw materials used in production of RM$80,000,$ direct labour of RM$140,000,$ and manufacturing overhead of RM$240,000,$ the company's beginning work in process must have been:

A$.$

RM$66,000.$

B$.$

RM$390,000.$

C$.$

None of the other answers are correct.

D$.$

RM$130,000.$

E$.$

RM$10,000.$