Department G had 2,160 units 25% completed at the beginning of the period, 13,600 units were completed during the period, 1,800 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:

Line Item Description	Amount
Work in process, beginning of period	$26,200
Costs added during period:
Direct materials (13,240 units at $8)	105,920
Direct labor	87,600
Factory overhead	29,200

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. 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. $17,533

b. $22,793

c. $14,400

d. $16,750