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

Inventory of Goods in Process
Balance	6,300
Direct materials	22,500
Direct labour	17,100
General expenses	11,700

Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied evenly. If units in ending work-in-process inventory cost $5,490, and units started and completed cost $42,750, what was the cost to complete the units in beginning work-in-process inventory?