The following data have been provided for the most recent month's operations:

Direct materials $q,$

Direct labor $q,$

Manufacturing overhead $q,$

Total manufacturing costs $q,$

Beginning work in process inventory $q,$

Ending work in process inventory $q,$

$$8,000$

$$25,000$

$$9,000$

Cost of goods manufactured $q,$

$?$

$?$

$$8,000$

$$45,000$

$$45,000$

The beginning work in process inventory is:

A$.$ $$11,000$

B$.$ $$42,000$

C$.$ $$53,000$

D$.$ $$37,000$