Department G had 2,280 units 25% completed at the beginning of the period, 12,700 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 $27,800 Costs added during period Direct materials (12,320 units at $8) 98,560 Direct labor BS, 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 2,280 units of beginning inventory which were completed during the period is (do not round wolt cost calculations) $27.000 $40,222 543.125 545.226