The following table shows data about work in process account for job orders No. BBE1122W for January 2021. Work in process 1 Jan RM33,000 Work in process 31 Jan RM20,000 Manufacturing cost acquisition RM15,000 during the month Finished goods inventories 1 Jan RM78,000 Cost of goods sold 31 Jan RM50,000 Determined the finished goods inventories on 31 January 2021. O A RM28,000 O B. RM106,000 . RM13,000 OD RM56,000