Department G had 1,800 units 25% completed at the beginning of the period, 12,600 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 $26,300 Costs added during period: Direct materials (12,300 units at $9) 110,700 Direct labor 99,600 Factory overhead 62,250 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 1,800 units of beginning inventory that were completed during the period? Oa. $26,300 Ob. $40,340 Oc. $43,850 Od. $45,350