The following cost data pertains to DEF Inc. for December 3151 2022 Beginning Work-in-Process: Direct Materials used in Production: Direct Labour Costs Incurred in Production: Indirect costs incurred in Production: Beginning Finished Goods Inwentories: Ending Finished Goods Inventories: Inventory transferred to finished goods inventory during the period Sales: Selling and Administrative Expenses: 3 20.000 $ 20,000 $ 30,000 $ 40,000 $ 40,000 $ 20,000 $ 85.000 $190,000 $ 40,000 The dollar value of inventory in work in process inventory at the end of the period was Multiple Choice $5,000 $20,000 $35,000 $115.000