Department G had 1,800 units 25% completed at the beginning of the period, 13,100 units were completed during the period, 1,500 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 $30,300 Costs added during period:
Direct materials (12,800 units at $9) 115,200
Direct labor 129,500
Factory overhead 38,850
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?