Department G had 1,800 units 25% completed at the beginning of the period, 13,000 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 $32,500

Costs added during period:

Direct materials (12,700 units at $8) 101,600

Direct labor 88,200

Factory overhead 29,400

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?