Mueller Company reported the following data for the year just ended: Raw materials used in production $800,000 Direct labour $700,000 Total overhead costs $900,000 Ending work in process inventory $400,000 Cost of goods manufactured $2,500,000 The beginning work in process inventory was: Question 19 options: A) $100,000. B) $300,000. C) $500,000. D) $1,300,000