Use this information about Department G to answer the question that follows. Department G had 1,800 units 25% completed at the beginning of the period, 12,400 units were completed during the period, 1,500 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 $26,900 Costs added during period: Direct materials (12,100 units at $9) 108,900 Direct labor 122,500 Factory overhead 61,250 All direct materials are added at the beginning of the process, and the first-In, first-out cost flow method is used. Determine the total cost of the 1,800 units of beginning inventory that were completed during the period. Round the unit cost computation to the nearest cent. Oa. $48,650 Ob. 543,100 Oc. $47,150 Od. 526,900