Department G had $2,400$ units $25\%$ completed at the beginning of the period, $13,800$ 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: Line Item DescriptionAmountWork in process, beginning of period$$33,800$Costs added during period:$$Direct materials $(13,400$ units at $$8)107,200$Direct labor$86,400$Factory overhead$28,800$ All direct materials are placed in process at the beginning of production and the first$-$in$,$ first$-$out method of inventory costing is used. The total cost of $2,400$ units of beginning inventory which were completed during the period is $($do not round unit cost calculations$)$