Department G had 2,160 units 25% completed at the beginning of the period, 12,400 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: 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) \begin{tabular}{|r|} \hline$43,211 \\ \hline$41,411 \\ \hline$27,200 \\ \hline$38,569 \\ \hline \end{tabular}