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

Department G had 2,280 units 25% completed at the beginning of the period, 12,500 units were completed during the period, 1,900 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	$27,600
Costs added during period:
Direct materials (12,120 units at $9)	109,080
Direct labor	147,720
Factory overhead	61,550

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 2,280 units of beginning inventory that were completed during the period. Round the unit cost computation to the nearest cent.

a.$58,570

b.$50,856

c.$56,670

d.$27,600