Department G had 2,400 units 25% completed at the beginning of the period, 13,300 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: $28,500 Work in process, beginning of period Costs added during period: Direct materials (12,900 units at $8) 103,200 76,200 Direct labor Factory overhead 25,400 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) $42,460 $39,668 $28,500 $44,460