Department G had 1,920 units 25% completed at the beginning of the period, 13,700 units were completed during the period; 1,600 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 $30,500 Costs added during period: Direct materials (13,380 units at $8) 107,040 Direct labor Factory overhead 84,600 28,200 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) O $212,005 >$192,378 O $172,750 $94,240