Department G had 2,160 units 25% completed at the beginning of the period, 13,200 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: $29,100 Work in process, beginning of period Costs added during period: Direct materials (12,840 units at $8) 102,720 Direct labor 85,200 Factory overhead 28,400 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) $45,035 $40,408 $43,235 $29,100