Department G had 3,600 units, one-third completed at the beginning of the period, 12,000 units were completed during the period, 2,000 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 $30,000
Costs added during period:
Direct materials (10,400 at $8) 83,200
Direct labor 62,000
Factory overhead 24,800
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?
a. $19,100
b. $26,000
c. $23,200
d. $12,000