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 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: $40,000 Work in process, beginning of period Costs added during period: Direct materials (10,400 units at $8) Direct labor Factory overhead 83,200 63,000 25,000 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. 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)? Oa. $16,163 Ob. $28,935 Oc. $21,432 Od. $35,670