[Fact Pattern #6] The year-end cost information below is for LaTraviata Toiletries, Inc. BI EI Materials $100 $110 Work-in-process ? 55 Finished goods ? 135 Direct labor cost (overhead rate is 40% of DL cost) Cost of goods manufactured Materials purchased Cost of goods sold $250 761 361 741 [20] (Refers to Fact Pattern 6 ) What was the amount of beginning work-in-process for the year? A. $5 B. $55 C. $115 D. None of the answers are correct. Product costs Ioh order & Process - 25 7