2 Cengag +88 D Department G had 1,800 units 25% completed at the beginning of the period, 12,200 units were completed during the period, 1,500 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 Costs added during period: $26,800 Direct materials (11,900 units at $9) Direct labor Factory overhead 107,100 72,600 24,200 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 the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? a. $20,682 b. $13,500 c. $15,909 d. $15,307 Department G had 2,040 units 25% completed at the beginning of the period, 12,000 units were completed during the period; 1,700 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 Costs added during period: $29,800 Direct materials (11,660 units at $9) Direct labor Factory overhead i 104,940 79,800 26,600 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 the units started and completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? Ca. $161,305 b. $89,640 Oc. $179,221 d. $197,137