Louisiana Metals uses a job costing system. The company applies manufacturing overhead using a predetermined rate based on direct labor cost. The following debits (credits) appeared in the Workin-Process Inventory for June. 

Job LM-12, the only job still in production at the end of June, has been charged $13,200 in direct materials cost and $12,400 in direct labor cost.

Required

What was the beginning balance in Work-in-Process Inventory?  

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June 1.... For the month. For the month. For the month. For the month.. Balance Direct labor Direct materials Manufacturing overhead To finished goods ??? $ 33,000 43,200 19,800 (78,700)