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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 the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Line Item Description Amount

Work in process, beginning of period $$40,000$

Costs added during period:

Direct materials $(10,400$ units at $$8)83,200$

Direct labor $63,000$

Factory overhead $25,000$

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$)$ is

a$.$ $$28,935$

b$.$ $$35,670$

c$.$ $$16,163$

d$.$ $$21,432$