Question 14 Department had no work in process at the beginning of the period, 18,000 units were completed during the period, and 2.000 units were 30% completed at the end of the period The follo manufacturing costs were debited to the departmental work in process account during the period. Assume the companyies FIFO and roundu cod per unit to two decimal places Direct materials (20,000 $5) $100,000 Director 142,300 Factory overhead $7.200 Assuming that all direct materials are placed in process at the beginning of production, the total cost of the departmental work in process inventory at the end of the period is O $90,000 5283.140 5199,500 O 516,438