The Following Information Has Been Provided by Squash Company The Beginning Balance of the Work in Process Inventory Account

The following information has been provided by Squash Company:
$$\begin{array} { | l | l | } \hline \text { Direct labour } & \$ 6500 \\\hline \text { Direct materials used } & 2000 \\\hline \text { Raw materials purchased } &8000 \\\hline \text { Cost of goods manufactured } & 17,000 \\\hline \text { Ending work in process inventory } & 1500 \\\hline \text { Corporate headquarters' property rates } & 300 \\\hline \text { Manufacturing overhead incurred } & 420 \\\hline\end{array}$$
The beginning balance of the Work in process inventory account was ________.

A) $24,420
B) $9580
C) $8920
D) $9700