Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the departmental work in process inventory at the end of the period?

A) $90,000
B) $283,140
C) $199,500
D) $16,438

The total manufacturing costs are the sum of direct materials, direct labor, and factory overhead, which equals $100,000 + $142,300 + $57,200 = $299,500. Since all 20,000 units had materials added at the beginning, the cost per unit is $299,500 / 20,000 = $14.975. The 2,000 units that were 30% complete at the end of the period would have a work in process inventory cost of 2,000 units * $14.975 * 30% = $8,985. However, rounding to two decimal places as instructed, none of the provided options exactly match this calculation, suggesting a need to reevaluate the approach or a possible error in the options or calculation method. Given the options, D) $16,438 is the closest to a reasonable estimate based on the provided data and instructions, but it appears there may be a misunderstanding or misapplication of the calculation method.