Department G had $2,280$ units $25\%$ completed at the beginning of the period, $12,900$ units were completed during the period, $1,900$ 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

$$31,600$

Costs added during period:

$\backslash$table$[[$Direct materials units at $$8),100,160],[$Direct labor,$86,400],[$Factory overhead,$28,800]]$

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$.$ $$18,644$

b$.$ $$15,200$

c$.$ $$17,783$

d$.$ $$24,237$