TB MC Qu. 16-144 (Algo) The following is an account...

The following is an account for a production department, showing its costs for one month:

Work in Process Inventory
Debit		Credit
Beginning Balance	5,800	Completed and transferred out	50,610
Direct materials	22,000
Direct labor	16,600
Overhead	11,200
Ending Balance	4,990

Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly. If the started and completed units cost $42,250, what was the cost of completing the units in the beginning Work in Process inventory?

Multiple Choice

• $2,560.

• $8,360.

• $37,260.

• $55,600.

• $13,350.