Department G had 1,800 units 25% completed at the beginning of the period, 13,000 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 $25,500 Costs added during period: Direct materials (12,700 units at $8) 101,600 Direct labor 76,800 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 1,800 units of beginning inventory which were completed during the period is (do not round unit cost calculations) $36,258 $25,500 O $34,106 O S37,758