Use this information about Department G to answer the question that follow Department G had 2,400 units 25 completed at the beginning of the period, 13,400 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 $32,400 Costs added during period Direct materials (13,000 units at $9) 117,000 Direct labor 132,000 Factory overhead 39,600 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 a $23,200 b $30,160 c $18,000 d $22,000

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Question: Use this information about Department G to answer the question that follow. Department G had 2,400 units 25% completed at the beginning of the period,

Use this information about Department G to answer the question that follow.

Department G had 2,400 units 25% completed at the beginning of the period, 13,400 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	$32,400
Costs added during period:
Direct materials (13,000 units at $9)	117,000
Direct labor	132,000
Factory overhead	39,600

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?

a.$23,200

b.$30,160

c.$18,000

d.$22,000

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