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

Ending raw materials inventory	$ 21 comma 400$21,400
Ending work in process inventory	$ 44 comma 800$44,800
Ending finished goods inventory	$ 53 comma 600$53,600
Amount of underallocated manufacturing overhead	$ 5 comma 800$5,800
Cost of goods sold for year	$ 85 comma 900$85,900
Cost of raw materials purchased during year	$ 45 comma 600$45,600
Cost of direct materials requisitioned during year	$ 43 comma 900$43,900
Cost of indirect materials requisitioned during year	$ 7 comma 200$7,200
Cost of goods completed during year	$ 120 comma 200$120,200
Manufacturing overhead allocated	$ 60 comma 000$60,000
Manufacturing overhead % of direct labor cost	125125%

What is the beginning work in process inventory?

A.

$ 61 comma 100$61,100

B.

$ 13 comma 100$13,100

C.

$ 32 comma 200$32,200

D.

$ 66 comma 600