Pepper Products uses a job costing system. The company applies manufacturing overhead using a predetermined rate based on direct materials. The following debits foredits 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 $37,600 41,800 90,240 (171, eee) Job 1947, the only job still in production at the end of April has been charged $4.600 in direct materials cost and $5.900 in direct labor COSE Required: What was the beginning balance in Work in Process? Beginning inventory