13. Use this information about Department G to answer the question that follow.

Department G had 1,920 units 25% completed at the beginning of the period, 12,200 units were completed during the period, 1,600 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$29,800
Costs added during period:
Direct materials (11,880 units at $9)	106,920
Direct labor	108,360
Factory overhead	60,200

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 1,920 units of beginning inventory that were completed during the period?

a.$49,960

b.$29,800

c.$45,928

d.$51,560