You have the following data $($in$,000$s$)$

Cost of goods sold $$120$

Direct labour $$35$

Direct materials $$40$

Cost of goods manufactured $$115$

Work$-$in$-$process ending $$22$

Finished goods ending $$25$

Manufacturing overhead $$37$

Which of the following represents the beginning work$-$in$-$process inventory?

Multiple Choice

$$112$

$$25$

$$120$

$$115$