Mueller company reports the following data for the year just ended:

Raw materials used in production:            $800,000
Direct labor:                                                   $700,000
Total overhead costs:                                   $900,000
Ending WIP inventory:                                  $400,000
COGM:                                                             $2,500,000

What was the beginning work in progress inventory?

a). 300,000
b). 500,000
c). 1,300,000
d). 100,000