Use this information about Department G to answer the question that follow. Department G had 1,800 units 25% completed at the beginning of the period, 13,100 units were completed during the period, 1,500 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: $27,100 Work in process, beginning of period Costs added during period: Direct materials (12,800 units at $9) Direct labor 115,200 155,400 25,900 Factory overhead 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 1,800 units of beginning inventory that were completed during the period? a. $47,500 Ob. $46,000 c. $27,100 od. $42,220 Use this information about Department S to answer the question that follow. Department S had no work in process at the beginning of the period. It added 11,800 units of direct materials during the period at a cost of $70,800. During the period, 8,900 units were completed, and 2,900 units were 45% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $75,517, and factory overhead was $28,574. The total cost of units completed during the period was a. $119,260 Ob. $173,016 c. $53,400 od. $144,180 Use this information about Department S to answer the question that follow. Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000. During the period, 9,000 units were completed, and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500, and factory overhead was $9,900. The total conversion costs for the period were O a. $59,400 Ob. $49,500 c. $9,900 od. $143,400