The following is an account for a production department, showing its costs for one month: Work in Process Inventory Beginning Balance Direct materials Direct labor Overhead Ending Balance 5,400 Completed and transferred out 21,600 16,200 10,800 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 beginningg Work in Process inventory