The following information is given for Sandy Company: a. cost of goods manufactured was $514,000 b. there is no beginning or ending direct material inventory c. conversion costs totaled $360,000 and were equal to three times the prime costs d. applied overhead is equal to 340% of direct materials used e. beginning finished goods totaled $10,000 f. beginning work in process is double the cost of ending work in process Calculate Sandy Company's beginning work in process inventory balance