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 ??? $ 44,400 45,200 182,040 (262,000) Job 1947, the only job still in production at the end of April has been charged $6,300 in direct materials cost and $6,800 in direct labor cost. Required: What was the beginning balance in Work-in-Process? Beginning inventory