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

$$27,200$

Costs added during period:

Direct materials units at $$9)$

$119,520$

Direct labor

$76,200$

Factory overhead

$25,400$

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 the units started and completed during the period $($do not round unit cost calculation$)?$

a$.$ $$175,756$

b$.$ $$211,074$

c$.$ $$105,120$

d$.$ $$193,415$