Department G had 2,400 units 25% completed at the beginning of the period, 12,700 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 (12,300 units at $8) Direct labor Factory overhead $25,400 98,400 87,000 29,000 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. $25,626 Ob. $18,784 Oc. $16,000 Od. $19,712