Question 15 Not yet answered Marked out of 3.00 P Flag question Department Mhad 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: $40,000 Work in process, beginning of period Costs added during period: Direct materials (10.400 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. 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)? Select one: O a. $21,432 O b. $28.935 O c. $35,670 O d. $16.163