The following is data for a manufacturing company: Direct Materials $ 7,000 Direct Labor $ 2,000 Manufacturing Overhead 10,000 Begin Work-in-Process ? End Work-in-Process 4,000 Cost Goods Manufactured 18,000 Revenue 25,000 Begin Finished Goods 6,000 Cost Goods Sold ? End Finished Goods 9,000 Gross Margin (Profit) ? Net Income ? Operating Expenses 6,000 What is the beginning Work in Process balance? O $3,000 O $18,000 O$ 4,000 O $5,000 O $15,000