The following information has been provided by Crosby Corporation:

Direct Labor	$6000
Direct Materials Used	3000
Direct Materials Purchased	9000
Cost of Goods Manufactured	13,000
Ending Work-in-Process Inventory	1400
Corporate Headquarters' Property taxes	900
Manufacturing Overhead Incurred	400

The beginning balance of Work-in-Process Inventory account was ________.

33) ______

	A) $9400
	B) $5000
	C) $4500
	D) $21,000