Department G had 2,040 units 25% completed at the beginning of the period, 13,500 uevits were completed during the period. 1,700 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 Costs added during period: $26,400 Direct materials (13,160 units at $8) 105,280 Direct labor 72,6001 24,200 Factory overhead 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 Oa. $20.90 Ob. $16,069 Oc. $15,452 Od. $13,600