Department G had 1,800 units 25% completed at the beginning of the period, 13,300 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 $29,200

Costs added during period:

Direct materials (13,000 units at $9) 117,000

Direct labor 76,800

Factory overhead 25,600

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. $210,962

b. $103,500

c. $175,141

d. $193,051