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. 222 April 1 For the month For the month $ 43,600 44,800 Balance Direct materials Direct labor Manufacturing overhead to finished goods For the month For the month 170,040 (250,000) Job 1947, the only job still in production at the end of April has been charged $6,100 in direct materials cost and $6,600 in direct labor cost. Required: What was the beginning balance in Work-in-Process? Beginning inventory