I need help with this general accounting question using standard accounting techniques.

The following is an account for a production department at RapidTech Manufacturing, showing its cost for one month: WORK IN PROCESS INVENTORY Beginning Balance: $6,200 Completed and Transferred Out: $52,500 Direct Materials (DM): $23,000 Direct Labor (DL): $18,000 Overhead (OH): $12,000 Ending Balance: $5,000 Assume 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 $47,000, what was the cost of completing the units in the beginning WIP inventory