The following information has been provided by New Age, Inc.:

Direct Labor

$ 25,900

Direct Materials Used	11, 000
Raw Materials Purchased	16,930
Cost of Goods Manufactured	48,150
Ending Work in Process Inventory- 11,200

Corporate Headquarters' Property Taxes	1,500
Manufacturing Overhead	19,150

Calculate the beginning balance of the work in process inventory account

A.

$ 93, 000

B.

$ 59,350

C.

$ 3, 300

D.

$ 44,850