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

Department G had 2,280 units 25% completed at the beginning of the period, 13,500 units were completed during the period, 1,900 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	$32,200
Costs added during period:
Direct materials (13,120 units at $9)	118,080
Direct labor	133,100
Factory overhead	53,240

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.$17,100

b.$22,420

c.$29,146

d.$20,900