The following information has been provided by Crosby Corporation: Direct Labor $6,100 Direct Materials Used 2,200 Direct Materials Purchased 9,000 Cost of Goods Manufactured 16,000 Ending Work in Process Inventory 1,700 Corporate Headquarters' Property taxes 600 Manufacturing Overhead Incurred 480

The beginning balance of Work-in-Process Inventory account was ________. A. $8,920 B. $8,800 C. $23,080 D. $8,780