Department G had 2,040 units 25% completed at the beginning of the period, 12,000 units were completed during the period, 1,700 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 $25,500 Costs added during period: Direct materials (11,660 units at $8) 93,280 Direct labor 83,400 Factory overhead 27,800 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 2,040 units of beginning inventory which were completed during the period is (do not round unit cost calculations) $37,005 $25,500 $41,582 $39,882