Consider the following incomplete Schedule of Cost of Goods Manufactured. Description Beginning Work-in-Process Inventory Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs incurred during the Year $ Amounts (a) $_ $ 14,400 $ 10,300 (b) $ Total Manufacturing Costs to Account for Ending Work-in-Process Inventory Cost of Goods Manufactured $ 55,400 (c) $ $ 50,500 What is (a) Beginning Work-in-Process Inventory? O $4,900 O $20,500 None of these O $4,200 O $10,200 O $10,300 O $20,200