The following information is taken from the records of Datum Company for the year ended May 31, 2000: Direct materials, $ 8,000; Direct labour, $3,000; Manufacturing overhead, $11,000; Ending work in process inventory, $5,000; Cost of goods manufactured, $19,000. The amount of beginning work in process inventory is: Select one: O A. $3,000 OB. $2,000 O C. $8,000 OD $0