6. MC.17.79.ALGO

Department G had 2,400 units 25% completed at the beginning of the period, 13,700 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$28,200
Costs added during period:
Direct materials (13,300 units at $8)	106,400
Direct labor	88,200
Factory overhead	29,400

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 2,400 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

a. $43,880

b. $45,880

c. $40,744

d. $28,200