Department G had 1,920 units 25% completed at the beginning of the period, 13,500 units were completed during the period, 1,600 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	$26,300
Costs added during period:
Direct materials (13,180 units at $8)	105,440
Direct labor	85,200
Factory overhead	28,400

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 1,920 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

$26,300

$40,163

$38,563

$36,110