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. $21,000 c. $32,000 d. $10,000