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

Work in Process Inventory
Beginning Balance	6,000	Completed and transferred out	51,210
Direct materials	22,200
Direct labor	16,800
Overhead	11,400
Ending Balance	5,190

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 $42,450, what was the cost of completing the units in the beginning Work in Process inventory?