Department G Had 3,600 Units 25% Completed at the Beginning

Multiple Choice

Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:
Work in process, beginning of period
$40,000
Costs added during period:
Direct materials (10,400 units at $8) 83,200
Direct labor
63,000
Factory overhead
25,000
-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 3,600 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places) is

A) $62,206
B) $16,163
C) $40,000
D) $19,275