Department G had $1,800$ units $25\%$ completed at the beginning of the period, $12,400$ 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 $$25,300$

Costs added during period:

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 $($do not round unit cost calculations$)$

$$199,436$

$$84,800$

$$180,330$

$$161,224$