Department G had 2,040 units 25% completed at the beginning of the period, 13,800 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$32,900

Costs added during period:

Direct materials (13,460 units at $8)107,680

Direct labor78,600

Factory overhead26,200

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)

$32,900

$44,664

$46,364

$42,311