1. Department G had 3,600 units, 25% completed at the beginning of the period, 11,000 units were completed during the period, 3,000 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- $40,000. Costs added during period: Direct materials (10,400 units at $8) 83,200. Direct Labor- 63,000. Factory Overhead- 25,000. 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 units started and completed during the period (round unit cost calculations to four decimal places)?