Department G had 1,800 units 25% completed at the beginning of the period, 12,300 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	$25,000
Costs added during period:
Direct materials (12,000 units at $8)	96,000
Direct labor	75,000
Factory overhead	25,000

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)

$153,136

$84,000

$170,420

$187,704