$($P$-33)$ Department $G$ had $2,160$ units $25\%$ completed at the beginning of the period, $13,700$ units were completed during the period, $1,800$ 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:

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 $($round unit cost calculations to four decimal places and round your final answer to the

nearest dollar$)?$

a$.$ $$18,421$

b$.$ $$24,909$

c$.$ $$16,200$

d$.$ $$19,161$