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Vaider Inc. has provided you with the following selected data regarding the company's production costs for the year 20x5: Direct Materials used Direct Labour Costs Indirect materials Indirect labour Closing WIP inventory Opening Finished Goods Inventory Ending Finished Goods Inventory Current sales (gross profit is 45% of sales) $281850 414437 118883 208017 268853 131434 123708 2182427 What was Vaider Inc.'s beginning WIP inventory balance for the year 20x5? Select one: a. $1420367 b. 5438275 c. $765175 d. 51151514