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: All direct materials are placed in process ot 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) $44,460 $42,120 $46,060 $32,800