Hello everyone! How is everyone tonight?This work is from cengage 27th edition accounting. I just have a little time to study, please help me as soon as you can.Thank you.

Use this information about Department G to answer the question that follow.

Department G had 2,160 units 25% completed at the beginning of the period, 13,200 units were completed during the period, 1,800 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:

Work in process, beginning of period$33,400Costs added during period:Direct materials (12,840 units at $9)115,560Direct labor91,140Factory overhead52,080All 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 2,160 units of beginning inventory that were completed during the period?

a.$53,020

b.$47,656

c.$51,220

d.$33,400