38Department G had 3,569 units, one-third completed at the beginning of the period, 12,531 units were completed during the period, 1,607 units were one-fifth 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$29,863Costs added during period: Direct materials$108,567 Direct labor$72,378 Factory overhead$24,126Assuming that all direct materials are placed in process at the beginning of production and that 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?Select the correct answer. $11,663$108,567$24,126$19,167