Question $16(5$ points$)$

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:

Direct materials units at $$8$

$83,200$

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. The total cost of the departmental work in process inventory at the end of the period $($round unit cost

calculations to four decimal places is

$$16,163$

$$21,432$

$$35,670$

$$28,935$