Use this information about Department G to answer the question that follow.

Department G had 2,040 units 25% completed at the beginning of the period, 12,600 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:

Work in process, beginning of period	$32,500
Costs added during period:
Direct materials (12,260 units at $9)	110,340
Direct labor	87,010
Factory overhead	37,290

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 2,040 units of beginning inventory that were completed during the period?

a.$47,800

b.$44,740

c.$32,500

d.$49,500