You Have the Following Data Which of the Following Represents the Beginning Work-In-Process Inventory?
A)

You have the following data:
$\begin{array}{|l|r|}\hline \text { Cost of goods sold } & \$ 70 \\\hline \text { Direct labour } & \$ 20 \\\hline \text { Direct materials } & \$ 15 \\\hline \text { Cost of goods manufactured } & \$ 80 \\\hline \text { Work-in-process ending } & \$ 10 \\\hline \text { Finished goods ending } & \$ 15 \\\hline \text { Manufacturing overhead } & \$ 30 \\\hline\end{array}$
Which of the following represents the beginning work-in-process inventory?

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