The following is an account for a production department, showing its costs for one month: Work in Process Inventory 6,500 Completed and transferred out 22,700 17,300 11,900 52,710 Beginning Balance Direct materials Direct labor Overhead Ending Balance $5,690 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 $42,950, what was the cost of completing the units in the beginning Work in Process inventory? O $15,450 o $9,760 o $3,260 O $37,260 O $58,400