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

Work in Process Inventory

Beginning Balance 5,600

Completed and transferred out 50,010

Direct materials 21,800

Direct labor 16,400

Overhead 11,000

Ending Balance 4,790

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 $42,050, what was the cost of completing the units in the beginning Work in Process inventory?

A. $2,360.

B. $12,750.

C. $54,800.

D. $7,960.

E. $37,260.