The following is selected financial data from Turtle Bay Manufacturing for the most recent year.

Ending raw materials inventory	$21,900
Ending work in process inventory	$44,600
Ending finished goods inventory	$53,200
Amount of underallocated manufacturing overhead	$5,100
Cost of goods sold for year	$85,800
Cost of raw materials purchased during year	$45,500
Cost of direct materials requisitioned during year	$44,400
Cost of indirect materials requisitioned during year	$7,800
Cost of goods completed during year	$120,300
Manufacturing overhead allocated	$60,100
Manufacturing overhead % of direct labor cost	120%

What is the beginning work in process inventory?