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

Ending raw materials inventory

$21,500

Ending work in process inventory

$44,400

Ending finished goods inventory

$53,300

Amount of underallocated manufacturing overhead

$5,600

Cost of goods sold for year

$85,100

Cost of raw materials purchased during year

$45,500

Cost of direct materials requisitioned during year

$44,800

Cost of indirect materials requisitioned during year

$8,100

Cost of goods completed during year

$120,900

Manufacturing overhead allocated

$60,000

Manufacturing overhead% of direct labor cost

135%

What is the beginning work in processinventory?