The year-end cost information below is for LaTraviata Toiletries, Inc.

BI EI

Materials $100 $110

Work-in-process ? 55

Finished goods ? 1 35

Direct labor cost (overhead rate is 40% of DL cost) $250

Cost of goods manufactured 761

Materials purchased 361

Cost of goods sold 741

What was the amount of beginning work-in-process for the year?

A. $5

B. $55

C. $115

D. None of the answers are correct.