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Answer (A) is correct . Cost of goods manufactured ($2,425,000) equals total manufacturing costs ($2,500,000) plus beginning work-in-process (75% of EWIP) minus ending work- in-process. The ending work-in-process is $300,000. $2,500,000 + .75 EWIP – EWIP = $2,425,000 $2,500,000 – .25 EWIP = $2,425,000 EWIP = $75,000 ÷ .25 EWIP = $300,000

Answer (B) is incorrect because The amount of $225,000 is the value of work-in-process inventory at January 1.
Answer (C) is incorrect because The amount of $100,000 is calculated without taking the ending work-in-process inventory into account.
Answer (D) is incorrect because The amount of $75,000 equals total manufacturing costs of goods manufactured. However, the cost of goods manufactured equals total manufacturing costs plus BWIP minus EWIP.