Department G had 1,800 units 25% completed at the beginning of the period, 12,500 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 $27,300 Costs added during period: Direct materials (12,200 units at $8) 97,600 Direct labor 84,000 Factory overhead 28,000 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)

$27,300

$41,043

$39,543

$37,094