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 $3,600$ units of beginning inventory which were completed during the period $($round unit cost calculations to four decimal places$)?$

a$.$ $$19,275$

b$.$ $$62,206$

c$.$ $$40,000$

d$.$ $$16,163$