Department G had 2,400 units 25% completed at the beginning of the period, 13,000 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs were 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 (12,600 units at $9)	113,400
Direct labor	89,600
Factory overhead	64,000

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 2,400 units of beginning inventory that were completed during the period?

a.$43,380

b.$47,700

c.$49,700

d.$26,100