Department G had 2,400 units 25% completed at the beginning of the period, 12,300 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	$29,000
Costs added during period:
Direct materials (11,900 units at $9)	107,100
Direct labor	108,900
Factory overhead	24,200

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of the departmental work in process inventory at the end of the period?

a. $18,000

b. $22,400

c. $29,120

d. $21,600