8.

Department G had 1,800 units 25% completed at the beginning of the period, 14,000 units were completed during the period; 1,500 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$35,000
Costs added during period:
Direct materials (13,700 units at $8)	109,600
Direct labor	80,400
Factory overhead	26,800

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations)

$97,600

$192,029

$210,915

$173,143