E3031i.siva4C.900mc.33iit Department G had 1,800 units 25% completed at the beginning of the period, 12,000 units were completed during the period, 1,500 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: 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 1,800 units of beginning inventory which were completed during the period is (do not round unit cost calculations) $42,530 $29,000 $38,624 $41,030