Department G had 1,920 units 25% completed at the beginning of the period, 14,000 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	$28,600
Costs added during period:
Direct materials (13,680 units at $8)	109,440
Direct labor	72,600
Factory overhead	24,200

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)

$181,130

$164,232

$198,028

$96,640