The Following Information Has Been Provided by Squash Corporation The Beginning Balance of Work-In-Process Inventory Account Was:
A) $2,400

The following information has been provided by Squash Corporation: $$\begin{array} { | l | r | } \hline \text { Direct Labor } & \$ 6,500 \\\hline \text { Direct Materials Used } & 2,550 \\\hline \text { Raw Materials Purchased } & 5,000 \\\hline \text { Cost of Goods Manufactured } & 10,500 \\\hline \text { Ending Work-in-Process Inventory } & 1,200 \\\hline \text { Corporate Headquarters' Property taxes } & 350 \\\hline \text { Manufacturing Overhead } & 510 \\\hline\end{array}$$ The beginning balance of Work-in-Process Inventory account was:

A) $2,400.
B) $2,140.
C) $18,860.
D) $9,560.