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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: Work in process, beginning of period $40,000 Costs added during period: Dired materials (10,400 mic .: 58) 83,200 Direct labor 63,000 Factory overhead 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)? O $16,163 $21,432 $35,670 $28,935