Department G had $2,280$ units $25\%$ completed at the beginning of the period, $12,400$ units were completed during the period, $1,900$ 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

$$34,000$

Costs added during period:

$\backslash$table$[[$Direct materials units at $$8,96,160],[$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 $2,280$ units of beginning inventory which were completed during the period is $($do not round unit cost calculations$)$

$$46,011$

$$49,013$

$$20,913$

$$34,000$