The following is an account for a production department, showing its costs for one month: Work in Process Inventory Beginning Balance Direct materials Direct labor Overhead 7,000 23,200 17,800 12,400 6,190 Completed and transferred out 54,210 Ending Balance 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 $43,450, what was the cost of completing the units in the beginning Work in Process inventory?