Department G had $1,800$ units $25\%$ completed at the beginning of the period, $13,100$ 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:

Line Item Description Amount

Work in process, beginning of period $$25,500$

Costs added during period:

Direct materials $(12,800$ units at $$8)102,400$

Direct labor $73,800$

Factory overhead $24,600$

All direct materials are placed in process at the beginning of production and the first$-$in$,$ first$-$out method of inventory costing is used. 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$.$ $$18,564$

b$.$ $$13,710$

c$.$ $$14,280$

d$.$ $$12,000$