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Department G had 2,040 units 25% completed at the beginning of the period, 12,700 units were completed during the period, 1,700 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:

Line Item Description	Amount
Work in process, beginning of period	$28,400
Costs added during period:
Direct materials (12,360 units at $8)	98,880
Direct labor	85,800
Factory overhead	28,600

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 2,040 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

$42,369

$44,069

$28,400

$39,575