Department G had 2,280 units 25% completed at the beginning of the period, 13,000 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 $31,900 Costs added during period: Direct materials (12,620 units at $8) Direct labor 100,960 Factory overhead 78,600 26,200 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)? Oa. $17,532 Ob. $23,802 Oc. $15,200 Od. $18,309