Department G had 2,280 units 25% completed at the beginning of the period, 13,900 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	$30,900
Costs added during period:
Direct materials (13,520 units at $9)	121,680
Direct labor	137,100
Factory overhead	54,840

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?

a.$29,146

b.$20,900

c.$22,420

d.$17,100

Please Hurry! Thanks