Department G had $1,920$ units $25\%$ completed at the beginning of the period, $13,200$ units were completed during the period, $1,600$ 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 $$28,500$

Costs added during period:

Direct materials $(12,880$ units at $$9)115,920$

Direct labor $72,600$

Factory overhead $24,200$

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 $1,920$ units of beginning inventory which were completed during the period $($round unit cost calculations to four decimal places and round your final answer to the nearest dollar$)?$