The following information has been provided by New Age, Inc.: Direct Labor Direct Materials Used Direct Materials Purchased Cost of Goods Manufactured Ending Work-in-Process Inventory Corporate Headquarters' Property Taxes Manufacturing Overhead $25,100 11,000 16,710 49,000 11,200 1500 19,350 Calculate the beginning balance of the Work-in-Process Inventory account. O $44,250 O $4750 O $60,200 $93,250