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 Costs added during period: $32,000 Direct materials (12,240 units at $8) 97,920 Direct labor Factory overhead 80,400 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) $43,186 $47,783 $45,983 $32,000