The following information is taken from the records of VHZ Company for last year:

Direct materials ....................................................................... $10,000

Manufacturing overhead............................................................ $12,000

Total manufacturing costs (product cost) ................................. $28,000

Beginning work in process inventory....................................... $2,000

Cost of finished goods ................................................. $14,000

What are the correct amounts for direct labor and ending work in process inventory respectively?

Select one:

a. $12,000 - $2,000

b. $6,000 - $1,000

c. $11,000 - $2,000

d. $6,000 - 16,000