Department G had 3,933 units, one-third completed at the beginning of the period, 12,836 units were completed during the period, 1,626 units were one-fifth 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 $29,049
Costs added during period:
Direct materials $117,855
Direct labor $78,570
Factory overhead $26,190
Assuming that all direct materials are placed in process at the beginning of production and that 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?
$117,855
$21,075
$11,850
$26,190