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

Department G had 2,400 units 25% completed at the beginning of the period, 13,400 units were completed during the period, 2,000 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	$32,400
Costs added during period:
Direct materials (13,000 units at $9)	117,000
Direct labor	132,000
Factory overhead	39,600

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.$23,200

b.$30,160

c.$18,000

d.$22,000