In September, one of the processing departments at Dunder Mifflin Corporation had ending work in process inventory of $10,000. During the month of September, $110,000 of costs were added to production and the cost of units transferred out from the department was $99,000.

In the department's cost reconciliation report for October, the cost of beginning work in process inventory for the department would be:

	a.	$78,000
	b.	$10,000
	c.	$32,000
	d.	$21,000