Department G had 2,400 units 25% completed at the beginning of the period, 13,200 units were completed during the period, 2,000 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 $25,500

Costs added during period:

Direct materials (12,800 units at $8) 102,400

Direct labor 86,400

Factory overhead 28,800

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 2,400 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

$43,451

$41,451

$38,261

$25,500