Work in Process Inventory
Beginning Balance 5,800
Direct materials 22,000
Direct labor 16,600
Overhead 11,200
Ending Balance 4,990Completed and transferred out 50,610Assume 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 $42,250, what was the cost of completing the units in the beginning Work in Process inventory?

a. $37,260.
b. $2,560.
c. $13,350.
d. $55,600.
e. $8,360.