Department G had 1,920 units 25% completed at the beginning of the period, 14,000 units were completed during the period, 1,600 units were 20% completed at the end of the period, and the following manufacturing costs debited to the department work in process account during the period: Work in process, beginning of period $29,800 Costs added during period Direct materials (13,680 units at $9) 123,120 Direct labor 84,600 Factory overhead 28,200 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 (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? a.$22,110 b.$14,400 c.$17,008 d.$16,356