Department Ghad 2,200 units 25% completed at the beginning of the period, 13,900 units were completed during the period, 1,900 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: Work in process, beginning of period $26.400 Costs added during period: Direct materials (13,520 units at $8) 108,160 Direct labor 81.600 Factory overhead 27,200 Al 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 2.260 units of beginning inventory which were completed during the period is (do not round unit cost calculations) 117.256 GUSTO