Department G had 2,160 units 25% completed at the beginning of the period, 12,600 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	$31,600
Costs added during period:
Direct materials (12,240 units at $8)	97,920
Direct labor	89,400
Factory overhead	29,800

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)

$47,148

$31,600

$48,948

$44,038