Department G had 1,800 units 25% completed at the beginning of the period, 12,800 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	$25,400
Costs added during period:
Direct materials (12,500 units at $8)	100,000
Direct labor	80,400
Factory overhead	26,800

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 (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$34,552

b.$38,340

c.$25,400

d.$36,840