Department G had 3,600 units, 25% completed at the beginning of the period, 11,000 units were completed during the period, 3,000 units were one-fifth 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 $40,000 COST ADDED DURING PERIOD DIRECT MATERIALS (10,400 @ $8) $ 83,200 DIRECT LABOR $ 63,000 FACTORY OVERHEAD $ 25,000 Assuming that all direct materials are placed in process at the beginning of production and that 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 (round unit cost calculations to four decimal places)? a. $28,935 b. $21,432 c. $35,670 d. $16,163