Use this information about Department G to answer the question that follows. Department G had 1,800 units 25% completed at the beginning of the period, 12,600 units were completed during the period, 1,500 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 $25,100 Costs added during period: Direct materials (12,300 units at $9) 110,700 Direct labor 124,500 Factory overhead 49,800 All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. Determine the total cost of the inventory in process at the end of the period. Round the unit cost computation to the nearest cent.

a.$13,500

b.$17,700

c.$16,500

d.$23,010