Use this information about Department to answer the question that follow. Department G had 2,400 units 25% completed at the beginning of the period, 12,800 units were completed during the period, 2,000 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 $27,400 Costs added during period: Direct materials (12.400 units at $9) 111,600 Direct labor 138,600 Factory overhead 63,000 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 2,400 units of beginning inventory that were completed during the period? a $27,400 b. $50,440 c. $58,200 d. $56,200