Ending raw materials inventory	$21,500
Ending work in process inventory	$44,400
Ending finished goods inventory	$53,300
Amount of underallocated manufacturing overhead	$5,600
Cost of goods sold for year	$85,100
Cost of raw materials purchased during year	$45,500
Cost of direct materials requisitioned during year	$44,800
Cost of indirect materials requisitioned during year	$8,100
Cost of goods completed during year	$120,900
Manufacturing overhead allocated	$60,000
Manufacturing overhead % of direct labor cost	135%

What is the beginning balance work in progress inventory?

a. $60,500

b. $31,800

c. $67,000

d. $16,056

*if someone could show me a step by step, it would be appreciated.