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4. Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 units were 20% completed at th end of the period, and the following manufacturing costs debited to the debartmental work in process for 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 departmental work in process inventory at the end of the period? a. $16,163 b. $21,432 c. $35,670 d. $28,935