Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period: 3,000 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: Al direct materials are placed in process at the begnning of production and the first.in, first-out method of inventory costing is used. The total cost of 3.600 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places) is 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 3,600 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places) is $62,206 (B) $16,163 (C) $40,000 (D) $19,275