Department G had 2,160 units 25% completed at the beginning of the period, 13,600 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 $28,500

Costs added during period:

Direct materials (13,240 units at $9) 119,160

Direct labor 85,800

Factory overhead 28,600

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of 2,160 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

$28,500

$42,310

$44,110

$39,548