Department G had $1,800$ units $25\%$ completed at the beginning of the period, $12,300$ units were completed during the period, $1,500$ units were $20\%$ 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 $$32,800$

Costs added during period:

$\backslash$table$[[$Direct materials units at $$8,96,000],[$Direct labor,$77,400],[$Factory overhead,$25,800]]$

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 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$.$ $$13,911$

b$.$ $$18,912$

$q,$ c$.$ $$14,548$

d$.$ $$12,000$