Department G had 3,453 units, one-third completed at the beginning of the period, 12,515 units were completed during the period, 1,817 units were one-fifth 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 $28,979 Costs added during period: Direct materials $119,637 Direct labor $79,758 Factory overhead $26,586 Assuming that all direct materials are placed in process at the beginning of production and that 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?