A. This is the change in work-in-progress during the period.

B. This answer is incorrect.

C. This is the beginning work-in-progress amount.

D. To answer this question we will need to work backwards since we are not told any information about the value of ending or beginning inventory and all we are told is that the beginning inventory was 75% of ending inventory. We are told the total manufacturing cost and the cost of goods manufactured amounts, and the difference between these two items is the change in the work in progress. So, we can set up a formula as follows: .75 EWIP + $2,500,000 - EWIP = $2,425,000. This simplifies to $2,500,000 - .25 EWIP = $2,425,000. Solving for EWIP, we get EWIP = $300,000.