Ending Work-In-Process for Lee's Carpentry Was $64,000 for January

Ending Work-in-Process for Lee's Carpentry was $64,000 for January.Direct labor and direct materials together for the month were $39,000.Direct labor was twice as much as direct materials.The overhead rate is 70% of direct labor.No jobs were finished during the month.What was beginning Work-in-Process?

A) $6,800
B) $25,000
C) $4,250
D) $15,250
E) $0