Department G had 1,800 units 25% completed at the beginning of the period, 12,800 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 $27,900 Costs added during period: Direct materials (12,500 units at $8) 100,000 Direct labor 81,600 Factory overhead 27,200 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations) $163,687 $182,609 $201,530 $88,000