Department G had $1,800$ units $25\%$ completed at the beginning of the period, $13,900$ units were completed during the period, $1,500$ units were $20\%$ completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period

$$31,500$

Costs added during period:

Direct materials$(13,600$ unit at

$$8=108,800$

Direct labor $79,800$

Factory overhead $26,600$

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 department work in process inventory at the end of the period$($round unit cost calculations to four decimals places and round your final answer to thr nearest dollar$)$