Use this information about Department G to answer the question that follow. Department Ghad 2,400 units 25% completed at the beginning of the period, 12,100 units were completed during the period, 2,000 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: Work in process, beginning of period $34,900 Costs added during period: Direct materials (11,700 units at $9) 105,300 Direct labor 119,000 Factory overhead 47,600 All direct materials are placed in process at the beginning of production, and the first- in, first-out method of inventory costing is used. What is the total cost of the departmental work in process inventory at the end of the period? Oa. $30,680 Ob, $23,600 Oc. $22,000 Od. $18,000