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 Ending Balance $ 7,100 Completed and transferred out 54,510 23.300 17.900 12.500 $6.290 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 $43.550, what was the cost of completing the units in the beginning Work in Process invento O $10.960 O $37.260 O $17 250 O s60,800 O $3860