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Department G had $1,920$ units $25\%$ completed at the beginning of the period, $13,600$ units were completed during the period, $1,600$ 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 $$31,000$

Costs added during period:

Direct materials $(13,280$ units at $$8)106,240$

Direct labor $73,200$

Factory overhead $24,400$

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$)?$