The Following Is an Account for a Production Department,showing Its

Multiple Choice

The following is an account for a production department,showing its costs for one month:
$$\begin{array}{c}\text { Goods in Process Inventory }\\\begin{array} { l r | } \hline \text { Balance } & 5,400 &&&&&&\\\text { Direct materials } & 21,600 \\\text { Direct labor } & 16,200 \\\text { Overhead } & 10,800\end{array}\end{array}$$
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?

A) $12,150
B) $2,160
C) $7,560
D) $54,000
E) $37,260