Please answer ASAP. Thanks in advance!

Department G had 1,920 units 25% completed at the beginning of the period, 13,700 units were completed during the penod 1.600 unts were 20% completed at the end of the perlod, and the following manufacturing costs debited to the departmental work in process account during the period Work in process, beginning of period Costs added during period: $32,800 Direct materials (13,380 units at $9) 120,420 73,200 24,400 Direct labor Factory overhead All direct materials are placed in process at the beginning of production and the first-in, flirst-out method of inventory costing is used. What is the total cost of 1,920 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? , $32,800 Ob. $44,780 Oc. $41,104 Od. $43,180