Department {3 had 2,040 units 25% completed at the beginning of the period, 12,000 units were completed during the period, 1,200 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental Iwork in process account during the penod: Work in process, beginning of period $33,300 Costs added during period: Direct materials [11,660 units at $8] 03,200 Direct labor 26,800 Factory overhead 25,600 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 2,040 units of beginning inventory which were completed during the period is {do not round unit cost calculations) ) O 533,300 0 543,895 C) 543,244 O 545,544