Department G had 2,400 units 25% completed at the beginning of the period, 12,900 units were completed during the period, 2,000 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 Costs added during period: Direct materials (12,500 units at $9) Direct labor Factory overhead $33,300 112,500 152,400 38,100 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. $24,000 b. $18,000 c. $22,800 d. $31,200