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

	Work in Process Inventory
Beginning Balance	6,900	Completed and transferred out	53,910
Direct materials	23,100
Direct labor	17,700
Overhead	12,300
Ending Balance	6,090

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 $43,350, what was the cost of completing the units in the beginning Work in Process inventory?