Department A had no Work-in-Process at the beginning of the period, 2,700 units were completed during the period, 1,050 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period Direct materials (3,750 at $27.00) Direct labor Factory overhead $ 101,250 50,310 33,540 Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing, what is the total cost of the departmental Work-in-Process Inventory at the end of the period? O $42,000 O $51,828 O $28,350 O $25,914