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 $26,600 Costs added during period: Direct materials (11,840 units at $8) 94,720 Direct labor 76,200 25,400 Factory overhead 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) OS26,600 O $42,093 O S37,555 O S40.293