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 14,400 units of direct materials during the period at a cost of $115,200. During the period, 10,800 units were completed, and 3,600 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 $83,160, and factory overhead was $30,888. The total cost of units completed during the period was a. $86,400 b. $162,000 Oc. c. $190,080 d. $228,096 Department G had 1,920 units 25% completed at the beginning of the period, 13,800 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 $28,000 Costs added during period: Direct materials (13,480 units at $9) 121,320 Direct labor 95,480 40,920 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 1,92 units of beginning inventory that were completed during the period? a. $44,000 Ob. $42,400 c. $28,000 Od. $39,520