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
Beg. Bal.	8,400	?	Transferred Out
Purchases	?
End. Bal.	6,800

Cost of Goods Sold
	61,000

Work-in-Process Inventory
Beg. Bal.	7,900	?	Transferred Out
Materials	18,800
Labor	13,900
Overhead	8,400
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	39,900
End. Bal.	4,600

What is the value of the ending Work-in-Process inventory balance?

Multiple Choice

a) $0.

b) $4,600.

c) $9,100.

d) $8,400.