9. Question Content Area

Department G had 1,800 units 25% completed at the beginning of the period, 12,100 units were completed during the period, 1,500 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	$32,100
Costs added during period:
Direct materials (11,800 units at $8)	94,400
Direct labor	73,200
Factory overhead	24,400

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 1,800 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

$43,126

$44,626

$40,921

$32,100