Department G had 2,280 units 25% completed at the beginning of the period, 13,700 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 $26,100 Costs added during period: Direct materials (13,320 units at $8) 106,560 Direct labor 72,000 Factory overhead 24,000 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) $26,100 $40,151 $35,821 $38,251