Department G had 3,600 units, 1/3 completed at the beginning of the period, 12,000 units were completed during the period, 2,000 were one-fifth completed at the end of the period and the following manufacturing costs were debited to the departmental work in process account during this period. Work in process beginning of period: $30,000 Costs added during period: Direct materials ((10,400 @ $8) 83,200 Direct labor 62,000 Factory overhead 24,800 a) Assuming all direct materials are place in process at the beginning of production and that the FIFO inventory costing method is used, what is the total cost of the departmental work in process inventory at the end of the period? b) Assuming the same as above, what is the total cost of 3,600 units of beginning inventory which were completed during the period? c) Assuming the same FIFO method, what is the total cost of the units "started and completed" duiring the period?