Department G had 1,800 units 25% completed at the beginning of the period, 12,900 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	$28,000
Costs added during period:
Direct materials (12,600 units at $9)	113,400
Direct labor	114,750
Factory overhead	51,000

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of the departmental work in process inventory at the end of the period?