Direct materials:
Beginning inventory	$40,000
Purchases	165,000
Ending inventory	32,000
Direct manufacturing labour	46,000
Manufacturing overhead	?
Ending work-in-process inventory	12,000
Beginning work-in-process inventory	?
Ending finished goods inventory	?
Beginning finished goods inventory	80,000
Cost of goods manufactured	242,000
Manufacturing costs incurred	248,000
Cost of goods sold	247,000
Total manufacturing costs to account for	254,000

Ontario Industries Inc. had activities during the year as shown in the table.

What is the amount of the beginning work-in-process inventory at Ontario Industries Inc.?

Question content area bottom

Part 1

A. $5,000

B. $12,000

C.$ $4,000

D.$6,000

E.$ 1000