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		Balance			???
For the month		Direct materials		$	42,000
For the month		Direct labor			44,000
For the month		Manufacturing overhead			147,000
For the month		To finished goods			(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?