Following Information for the Year 2012 -
Please Refer to the T-Accounts Below Which Show

following information for the year 2012:
$$\begin{array} { l r } \text { Beginning balance-work in process inventory } & \$ 12,000 \\\text { Ending balance-work in process inventory } & \$ 28,000 \\\text { Beginning balance-direct materials inventory } & \$ 42,000 \\\text { Ending balance-direct materials inventory } & \$ 30,000 \\\text { Purchases-direct materials } & \$ 180,000 \\\text { Direct labor } & \$ 235,000 \\\text { Indirect materials } & \$ 23,500 \\\text { Indirect labor } & \$ 9,500 \\\text { Depreciation on factory plant \& equipment } & \$ 12,000 \\\text { Plant utilities \& insurance } & \$ 135,000\end{array}$$
-
Please refer to the T-accounts below which show the beginning balances for the year.
Use the T-accounts to record the transactions for the year. What is the ending balance in the work in process account?

A) $28,000
B) $12,000
C) $22,000
D) $30,000