Dominion Products uses the weighted-average method in its process costing system. Last month in the milling department, the cost per equivalent unit for conversion costs was $105. A total of 540 equivalent units of conversion cost were used to compute this unit cost. Conversion costs added during the month were $54,500. What would the amount of conversion costs in the beginning work in process inventory have been last month?

A) $0

B) $2,200

C) $4,200

D) $3,000

E) Cannot compute with the given information