Department G had 1,920 units 25% completed at the beginning of the period, 12,400 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:

Work in process, beginning of period	$32,900
Costs added during period:
Direct materials (12,080 units at $9)	108,720
Direct labor	85,680
Factory overhead	48,960

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 that were completed during the period?

a.$45,572

b.$32,900

c.$50,340

d.$48,740