Department G had 2,400 units 25% completed at the beginning of the period, 13,100 units were complated during the period, 2,000 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 $29,200 Costs added during period: Direct materials (12,700 units at $8) 101,600 Direct labor 72,600 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. $18,251 Ob. $16,000 Oc. $19,001 Od. $24,701