Department G had 3,600 units, one-third completed at the beginning of the period, 12,000 units were completed during the period, 2,000 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 $30,000 Costs added during period: Direct materials (10,400 at $8) 83,200 Direct labor 62,000 Factory overhead 24,800 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? a. $19,100 b. $26,000 c. $23,200 d. $12,000 ____ 6. Department G had 3,600