Department G had 2,400 units 25% completed at the beginning of the period, 12,600 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	$27,500
Costs added during period:
Direct materials (12,200 units at $9)	109,800
Direct labor	111,600
Factory overhead	49,600

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. $50,900

b. $46,220

c. $27,500

d. $52,900