Department Ghad 1.920 units 25 completed at the beginning of the period, 12.900 units were completed during the period, 1.100 ts were 20% computed at the end of the person the town manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $30,500 Costs added during period Direct materials (12.580 units at 59) 113.220 Direct labor 54.600 Factory overhead 28,200 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 the wory which were completed during the period round unit cost calculations to four decimal places and found your final answer to the nearest dollar Oa 53000 On 143250 Oc$40.700 Od 5850 Department had 1.920 units 25 completed at the beginning of the period, 12.900 units were completed during the period, 1.600 unts were comited at the end of the period and the followme manufacturing costs debited to the departmental work in process account during the period Work in process, beginning of period $20,500 Costs added during period Direct materials (12,580 units at $9) 111.220 Direct labor 54.600 Factory overhead 25.200 All direct materials are placed in process at the beginning of production and the test method of onventory continued. What is the total of 1.300 completed during the period (round unterstations to four decimal places and round your final to the newest Os $10.500 Ob 543350 Oc. 540.700 Od 544.150