Department G had $2,040$ units $25\%$ completed at the beginning of the period, $12,600$ units were completed during the period, $1,700$ units were $20\%$ completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period

$$34,400$

Costs added during period:

$\backslash$table$[[$Direct materials units at $$8,98,080],[$Direct labor,$73,800],[$Factory overhead,$24,600]]$

All direct materials are placed in process at the beginning of production and the first$-$in$,$ first$-$out method of inventory costing is used. The total cost of the departmental work in process inventory at the end of the period $($round unit cost calculations to four decimal places and round your final answer to the nearest dollar$)?$

a$.$ $$21,180$

b$.$ $$15,619$

c$.$ $$16,292$

d$.$ $$13,600$