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 $49,500 Ob. $143,400 C. $9,900 Od. $59,400 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, 13,600 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: $27,600 Work in process, beginning of period Costs added during period: 119,700 Direct materials (13,300 units at $9) 161,400 Direct labor 67,250 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? , $45,960 Ob. $52,050 Oc $50,55o Os. $27,600