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

Department G had 1,920 units 25% completed at the beginning of the period, 13,400 units were completed during the period, 1,600 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	$25,300
Costs added during period:
Direct materials (13,080 units at $9)	117,720
Direct labor	119,160
Factory overhead	26,480

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 1,920 units of beginning inventory that were completed during the period?

a.$25,300

b.$37,972

c.$42,740

d.$41,140