Please see below.

The debits to Work in Process-Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units $8,100 Conversion costs, 3,000 units, 50% completed 5,600 Materials added during May, 10,000 units 26,000 Conversion costs during May 31,700 Goods finished during May, 11,500 units O May 31 work in process, 1,500 units, 50% completed O All direct materials are placed in process at the beginning of the process, and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is Oa. $2.26 Ob. $2.60 Oc. $3.98 Od. $3.17Use this information about Department G to answer the question that follow. Department G had 2,160 units 25% completed at the beginning of the period, 14,000 units were completed during the period, 1,800 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 $29,800 Costs added during period: Direct materials (13,640 units at $9) 122,760 Direct labor 152,020 Factory overhead 55,280 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 2,160 units of beginning inventory that were completed during the period? Oa. $55,900 Ob. $49,240 Oc. $54,100 Od. $29,800