Using the Following Data, Calculate the Beginning Work in Process

Using the following data, calculate the beginning work in process inventory. $$\begin{array} { | l | r | } \hline \text { Cost of goods sold } & \$ 70 \\\hline \text { Direct labour } & \$ 20 \\\hline \text { Direct materials } & \$ 15 \\\hline \text { Cost of goods manufactured } & \$ 80 \\\hline \text { Work in process ending } & \$ 10 \\\hline \text { Finished goods ending } & \$ 15 \\\hline \text { Manufacturing overhead } & \$ 30 \\\hline\end{array}$$ The beginning work in process inventory is:

A) $20.
B) $55.
C) $25.
D) $15.