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   Department G had 2,160 units 25% completed at the beginning of the period, 12,400 units were completed during the period, 1,800 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	$32,700
   Costs added during period:
   Direct materials (12,040 units at $8)	96,320
   Direct labor	90,000
   Factory overhead	30,000

   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 2,160 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

   $32,700

   $50,408

   $48,608

   $45,427