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: $$\begin{array} { | l | r | } \hline \text { Direct Labor } & \$ 6,300 \\\hline \text { Direct Materials Used } & 2,700 \\\hline \text { Raw Materials Purchased } & 8,000 \\\hline \text { Cost of Goods Manufactured } & 18,000 \\\hline \text { Ending Work-in-Process Inventory } & 1,200 \\\hline \text { Corporate Headquarters' Property taxes } & 300 \\\hline \text { Manufacturing Overhead Incurred } & 510 \\\hline\end{array}$$ The beginning balance of Work-in-Process Inventory account was ________.

A) $9,900
B) $9,690
C) $26,310
D) $9,510