Department G had 2,280 units 25% completed at the beginning of the period, 12,500 units were completed during the period, 1,900 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	$30,800
Costs added during period:
Direct materials (12,120 units at $8)	96,960
Direct labor	87,600
Factory overhead	29,200

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 2,280 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

$47,025

$48,925

$43,780

$30,800