Department G had 1,920 units 25% completed at the beginning of the period, 13,100 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 Costs added during period: $29,500 Direct materials (12,780 units at $8) 102,240 Direct labor 80,400 Factory overhead 26,800 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) $43,030 X $39,044 $29,500 $41,430