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 were debited to the departmental work in process account during the period:

Work in process, beginning of period

$$25,700$

Costs added during period:

$\backslash$table$[[$Direct materials units at $$8,94,400],[$Direct labor,$84,600],[$Factory overhead,$28,200]]$

All direct materials are placed in process at the beginning of production and the first$-$in$,$ first$-$out method of inventory costing is used. The total cost of $1,800$ units of beginning inventory which were completed during the period is $($do not round unit cost calculations$)$

$$39,943$

$$38,443$

$$35,894$

$$25,700$