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Department G had 1,920 units 25% completed at the beginning of the period, 14,000 units were completed during the period, 1,600 units were 20% completed

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Department G had 1,920 units 25% completed at the beginning of the period, 14,000 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 $ 26,000 Costs added during period: Direct materials (13,680 units at $8) 109,440 Direct labor 75,000 Factory overhead 25,000 All 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) $38,005 $36,405 OS26,000 O $34,324

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