costs were debited to the departmental work in process account during the period:

Work in process, beginning of period

$$34,700$

Costs added during period:

Direct materials units at $$8)$

$96,000$

Direct labor

$87,600$

Factory overhead

$29,200($round unit cost calculations to four decimal places and round your final answer to the nearest dollar$)?$

a$.$ $$16,000$

b$.$ $$25,778$

c$.$ $$19,829$

d$.$ $$18,872$