Department G had 1,920 units 25% completed at the beginning of the period, 13,300 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 departmental work in process account during the period:

Department G had 1,920 units 25% completed at the beginning of the period, 13,300 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 departmental work in process account during the period: $28,700 Work in process, beginning of period Costs added during period: Direct materials (12,980 units at $9) 116,820 85,200 Direct labor Factory overhead 28,400 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)? Oa. $14,400 Ob. $22,317 Oc. $17,167 Od. $16,475