Department G had 2,160 units 25% completed at the beginning of the period, 13,500 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: $34,400 Direct materials (13,140 units at $8) 105,120 Direct labor Factory overhead 79,200 26,400 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) $47,243 $49,043 $34,400 O $44,675