Department G had 1,920 units 25% completed at the beginning of the period, 13,300 units were completed during the period, 1,600 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: Line Item Description Amount Work in process, beginning of period $26,800 Costs added during period: Direct materials (12,980 units at $8)