Use this information about Department G to answer the question that follows

Department G had 2,400 units 25% completed at the beginning of the period, 13,100 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following

manuracturing costs were debited to the departmental work in process account during the period:

Work in process, beginnina of perioc

$32,700

Costs added during period:

Direct materials (12,700 units at $9)

114.300

129.000

Direct labor

51.600

Factor overnead

All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used

Determine the total cost of the 2,400 units of beginning inventory that were completed during the period. Round the unit cost computation to the nearest cent

Oa. $57,900

O b. $32,700

Oc. $59,900

Od.$52,860