In January, One of the Processing Departments at Seidl Corporation

In January, one of the processing departments at Seidl Corporation had ending work in process inventory of $35,000. During the month, $111,000 of costs were added to production and the cost of units transferred out from the department was $86,000.
-In the department's cost reconciliation report for January,the cost of beginning work in process inventory for the department would be:

A) $51,000
B) $10,000
C) $76,000
D) $60,000