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% the period, and the following manufacturing costs debited to the departmental work in process account during the perlod Work in process, beginning of period Costs added during period: $29,900 Direct materials (13,320 units at $9) Direct labor Factory overhead 119,880 82,200 27,400 All direct materials are placed in process at the beginning of production and the f rst-in, first-out method of inventory costing is used. What is the total cost of 2,280 units of begining inventory which were completed during the period (round unit cost calciulations to four decimal places and round your tnal answer to the nearest dola) and round your final answer to the nearest dollar)? a. $45,672 b. $29,900 c.$43,772 d. $40,998