Department G had 1,920 units 25% completed at the beginning of the period. 13,400 units were completed during the period, 1,600 units were 20% completed at the end of the period, and the following manufacturing debited to the departmental work in process account during the period: Work in process, beginning of period Costs added during period Direct materials (13,080 units at $8) Director Factory overhead $28,200 104,640 83,400 27,800 A direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing used. The total cost of 1,920 units of beginning inventory which were completed during the period is (do not round unit cost calculations) COMITATI 200