The following is an account for a production department, showing its costs for one month: Beginning Balance Direct materials Direct labor Overhead Ending Balance Work in Process Inventory 6,800 Completed and transferred out 23,000 17,600 12,200 5,990 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 $43,250, what was the cost of completing the units in the beginning Work in Process inventory? The following is an account for a production department, showing its costs for one month: Beginning Balance Direct materials Direct labor Overhead Ending Balance Work in Process Inventory 6,800 Completed and transferred out 23,000 17,600 12,200 5,990 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 $43,250, what was the cost of completing the units in the beginning Work in Process inventory