ssignment/takeAssignment Main.do?invoker=&takeAssignmentSessionLocator=&inprogress-false Department Ghad 2,160 units 25% completed at the beginning of the period, 13,500 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 $25,000 Costs added during period: Direct materials (13,140 units at 58) 105,120 Direct labor 73,200 Factory overhead 24,400 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 2,460 units of beginning inventory which were completed during the period is (do not round unit cost calculations) 5381670 $34.496 $36.870 $25.000