Use 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, 12,500 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 $26,400 Costs added during period: Direct materials (12,140 units at $9) 109,260 Direct labor 147,840 Factory overhead 61,600 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? a. $55,740 b. $53,940 c. $26,400 d. 548,432