Department G had 3,463 units, one third completed at the beginning of the period, 13,128 units were completed during the period, 1,927 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 $34,036
Costs added during period:
Direct materials $115,191
Direct labor $76,794
Factory overhead $25,598

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?

Select the correct answer.

$25,598
$12,359
$22,342
$115,191