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.	9,900	?	Transferred Out
Purchases	?
End. Bal.	8,300

Cost of Goods Sold
	76,000

Work-in-Process Inventory
Beg. Bal.	9,400	?	Transferred Out
Materials	21,800
Labor	15,400
Overhead	9,900
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	41,400
End. Bal.	6,100

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

Multiple Choice

$0.

$6,100.

$15,100.

$9,900.