The following is an account for a production department, showing its costs for one month: Work in Process Inventory Beginning Balance 6,100 Completed and transferred out 51,510 Direct materials 22,300 Direct labor 16,900 Overhead 11,500 Ending Balance 5,290 Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly. If the started and completed units cost $42,550, what was the cost of completing the units in the beginning Work in Process inventory