The Following Information Has Been Provided by Squash Corporation The Beginning Balance of Work-In-Process Inventory Account Was ________

The following information has been provided by Squash Corporation: $$\begin{array} { | l | r | } \hline \text { Direct Labor } & \$ 6,000 \\\hline \text { Direct Materials Used } & 3,000 \\\hline \text { Raw Materials Purchased } & 9,000 \\\hline \text { Cost of Goods Manufactured } & 13,000 \\\hline \text { Ending Work-in-Process Inventory } & 1,400 \\\hline \text { Corporate Headquarters' Property taxes } & 900 \\\hline \text { Manufacturing Overhead Incurred } & 400 \\\hline\end{array}$$ The beginning balance of Work-in-Process Inventory account was ________.

A) $4,500
B) $5,000
C) $21,000
D) $9,400