The Following Information Has Been Provided by New Age,Inc Calculate the Beginning Balance of the Work-In-Process Inventory Account

The following information has been provided by New Age,Inc.: $$\begin{array} { | l | r | } \hline \text { Direct Labor } & \$ 25,100 \\\hline \text { Direct Materials Used } & 11,000 \\\hline \text { Raw Materials Purchased } & 16,710 \\\hline \text { Cost of Goods Manufactured } & 49,000 \\\hline \text { Ending Work-in-Process Inventory } & 11,200 \\\hline \text { Corporate Headquarters' Property Taxes } & 1,500 \\\hline \text { Manufacturing Overhead } & 19,350 \\\hline\end{array}$$ Calculate the beginning balance of the Work-in-Process Inventory account.

A) $93,250
B) $60,200
C) $4,750
D) $44,250