Stuck on these two, please help, thanks!

The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts Direct Materials Inventory Transferred Out Beg. Bal Purchases 8,600 End. Bal ,000 Cost of Goods Sold 63,000 Work-in-Process Inventory Beg. Bal. Materials Labor Overhead End. Bal 8,100 19,200 14,100 8,600 Transferred Out Finished Goods Inventory Beg. Bal. Transferred Out Transferred in End. Bal. 40,100 4,800 What is the value of the ending Work-in-Process inventory balance? o $9,900 O $8,600 O $0. O $4.800