Pepper Products uses a job costing system. The company applies manufacturing overhead using a predetermined rate based on direct materials. The following debits (credits) appeared in Work-in-Process for April. April 1 For the month For the month For the month For the month Balance Direct materials Direct labor Manufacturing overhead To finished goods 227 42,000 44,000 147,000 (226,000) Job 1947, the only job still in production at the end of April has been charged $5,700 in direct materials cost and $6,200 in direct labor cost. Required: What was the beginning balance in Work-in-Process? Beginning inventory