Department G had 2,040 units 25% completed at the beginning ofthe period, 12,500 units were completed during the period, 1,700units were 20% completed at the end of the period, and thefollowing manufacturing costs debited to the departmental work inprocess account during the period: Work in process, beginning ofperiod $34,900 Costs added during period: Direct materials (12,160units at $9) 109,440 Direct labor 72,000 Factory overhead 24,000All direct materials are placed in process at the beginning ofproduction and the first-in, first-out method of inventory costingis used. What is the total cost of 2,040 units of beginninginventory which were completed during the period (round unit costcalculations to four decimal places and round your final answer tothe nearest dollar)? a. $34,900 b. $48,512 c. $44,430 d.$46,812
