The following is selected financial data from Sunshine Bay Manufacturing for the most recent year.

Ending raw materials inventory

Ending work in process inventory

Ending finished goods inventory

Amount of underallocated manufacturing overhead

Cost of goods sold for year

Cost of raw materials purchased during year

Cost of direct materials requisitioned during year

Cost of indirect materials requisitioned during year

Cost of goods completed during year

Manufacturing overhead allocated

Manufacturing overhead $\%$ of direct labor cost

What is the beginning work in process inventory?

$$21,900$

$$44,700$

$$53,600$

$$5,100$

$$85,300$

$$45,400$

$$43,800$

$$7,200$

$$120,800$

$$61,000$

$120\%$

What is the beginning work in process inventory?

A$.$ $$60,700$

B$.$ $$9,867$

C$.$ $$65,900$

D$.$ $$31,700$