Department G had 2,040 units 25% completed at the beginning of the period, 14,000 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 $31,600 Costs added during period: Direct materials (13,660 units at $8) 109,280 Direct labor 72,000 Factory overhead 24,000 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)

A$40,096

B$42,220

C$31,600

D$43,920