Use this information about Department G to answer the question that follows. Department G had 2,160 units 25% completed at the beginning of the period, 13,000 units were completed during the period, 1,800 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 Costs added during period: Direct materials (12,640 units at $9) Direct labor Factory overhead $34,000 113,760 115,380 64,100 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 2,160 units of beginning inventory that were completed during the period. Round the unit cost computation to the nearest cent. a. $34,000: b. $52,1441 Oc. $58,480 Od. $56,680