Department G had 1,920 units 25% completed at the beginning of the period, 13,200 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	$28,500
Costs added during period:
Direct materials (12,880 units at $9)	115,920
Direct labor	72,600
Factory overhead	24,200

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of 1,920 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a. $37,052

b. $40,790

c. $28,500

d. $39,190