Department Ghad 2,280 units 25% completed at the beginning of the period, 12,000 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 532,000 Costs added during period: Direct materials (11,620 units at 58) 92,960 Direct labor 85,200 Factory overhead 23,400 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 2,200 units of beginning inventory which were completed during the period is (do not round unit cose calculations) 330.34 532.000 54448 S.19