MetaDepartment G had $2,280$ units $25\%$ completed at the beginning of the period, $12,800$ units were completed during the period, $1,900$ 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:

Line Item Description Amount

Work in process, beginning of period $$25,400$

Costs added during period:

Direct materials $(12,420$ units at $$8)99,360$

Direct labor $87,000$

Factory overhead $29,000$

All direct materials are placed in process at the beginning of production and the first$-$in$,$ first$-$out method of inventory costing is used. The total cost of the departmental work in process inventory at the end of the period $($round unit cost calculations to four decimal places and round your final answer to the nearest dollar$)?$

a$.$ $$18,696$

b$.$ $$24,305$

c$.$ $$15,200$

d$.$ $$17,822$