The Merrimax Manufacturing Company reported a cost of goods manufactured of $290 000 and cost of goods sold of $320 000, with the companys year-end balance sheet revealing work in process and finished goods of $30 000 and $89 000 respectively. If supplemental information disclosed $60 000 of direct materials used in production, $145 000 of direct labour and $55 000 of manufacturing overhead, the companys beginning work in process balance must have been:

a) $30 000. b) $59 000. c) $60 000. d) $89 000.