Liberty: An = Calculus Volume 1. Department G had 1,920 units 25% completed at the beginning of the period, 13,100 unts were completed during the period, 1.600 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 $30,100 Costs added during period: Direct materials (12,780 units at $8) 102,240 Direct labor 80,400 Factory overhead 26,800 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 1,020 units or beginning inventory which were completed during the period (round unit cost calculations to four decimal places and round your finat answer to the nearest dollar)? Oa. 542,030 Ob. 543.630 Oc$39.644 Od. 530,100