Department G had 1,920 units 25% completed at the beginning of the period, 12,400 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	$30,300
Costs added during period:
Direct materials (12,080 units at $8)	96,640
Direct labor	78,600
Factory overhead	26,200

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)

$42,629

$30,300

$44,229

$40,164