The following is an account for a production department, showing its costs for one month: 51,510 Beginning Balance Direct materials Direct labor Overhead Ending Balance Work in Process Inventory 6,100 Completed and transferred out 22,300 16,909 11,500 5,290 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 $42,550, what was the cost of completing the units in the beginning Work in Process inventory? Multiple Choice $14.250 $8.900