Texas Plating Company reported a cost of goods manufactured of $520,000, with the firm's year-end balance sheet revealing work in process and finished goods of $75,000 and $137,000, respectively. If supplemental information disclosed raw materials used in production of $86,000, direct labor of $143,000, and manufacturing overhead of $243,000, the company's beginning work in process must have been: Multiple Choice $27,000 O None of the answers is correct. $123,000. O $397,000. $54,000