Department G had 2,160 units 25% completed at the beginning of the period, 12,200 units were completed during the period, 1,800 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 $33,100

Costs added during period:

Direct materials (11,840 units at $8) 94,720

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 2,160 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

a. $44,658

b. $47,548

c. $49,348

d. $33,100