Use this information about Department G to answer the question that follow.

Department G had 2,040 units 25% completed at the beginning of the period, 13,900 units were completed during the period, 1,700 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:

Work in process, beginning of period	$34,100
Costs added during period:
Direct materials (13,560 units at $9)	122,040
Direct labor	164,760
Factory overhead	41,190

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?

a.$15,300

b.$26,520

c.$19,380

d.$20,400