Department G had 1,920 units 25% completed at the beginning of the period, 12,600 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 Costs added during period $26,700 Direct materials (12,280 units at $8) Direct labor 98,240 75,600 25,200 Factory overhead 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 (round unit cost calculations to four decimal places and round your final answer to the nearest dollar? Oa. $154,671 Ob $85440 Oc. $171,979 Od. $189,287