The following is an account for a production department, showing its costs for one month: Goods in Procress inventory consists of a Beginning balance of 5,400: Debits for Direct Materials 21,600; Direct Labor of 16,200; Overhead of 10,800. Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly. If the units in ending goods in process inventory cost $4,590, and the started and completed units cost $41,850, what was the cost of completing the units in the beginning goods in process inventory?