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

	Work in Process Inventory
Beginning Balance	$ 7,000	Completed and transferred out	54,210
Direct materials	23,200
Direct labor	17,800
Overhead	12,400
Ending Balance	$ 6,190

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 $43,450, what was the cost of completing the units in the beginning Work in Process inventory?

A. $16,950. B. $37,260. C. $10,760. D. $3,760. E. $60,400.