Department G had 2,040 units 25% completed at the beginning of the period, 12,500 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	$26,700
Costs added during period:
Direct materials (12,160 units at $8)	97,280
Direct labor	73,800
Factory overhead	24,600

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)

$40,610

$38,910

$36,468

$26,700