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Department G had 2,400 units 25% completed at the beginning of the period, 12,700 units were completed during the period, 2,000 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	$29,200
Costs added during period:
Direct materials (12,300 units at $8)	98,400
Direct labor	78,000
Factory overhead	26,000

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 2,400 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

Answer choices:

$46,176

$44,176

$41,181

$29,200