CPL Company reported a cost of goods manufactured of $520,000, with the firm's year-end balance sheet revealing work in process and finished goods of $70,000 and $134,000, respectively. If supplemental information disclosed raw materials used in production $80,000, direct labour of $140,000, and manufacturing overhead of $240,000, the company's beginning work in process must have been: Select one: A $66,000. B. None of the other answers are correct. C. $390,000. D. $10,000