Yokum Company has provided the following data for the month of August:

Raw materials inventory

August $1$ August $31$

Work in process inventory

Finished goods inventory.

$$8,000$

$?$

$?,$$$14,000$

$$25,000,$$$35,000$

Other Data:

Sales

Manufacturing overhead costs

Direct labor

Purchase of raw materials

Administrative expenses.

Cost of goods manufactured

Raw materials used in production.

$$350,000$

Selling expenses.

$$44,000$

$$80,000$

$$94,000$

$$40,000$

$$206,000$

$$87,000$

$$15,000$

The beginning work in process inventory was:

A$.$ $$6,000$

B$.$ $$9,000$

C$.$ $$15,000$

D$.$ $$2,000$