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

Debit

Beginning balance 5,400

Direct materials 21,600

Direct labor 16,200

Overhead 10,800

Credit

Completed and transferred out 49,410

Ending balance 4,590

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 $41,850, what was the cost of completing the units in the beginning Work in Process inventory?