Department G had $2,160$ units $25\%$ completed at the beginning of the period, $13,600$ units were completed during the period; $1,800$ units were $20\%$ completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Line Item Description Amount

Work in process, beginning of period $$33,300$

Costs added during period:

Direct materials $(13,240$ units at $$8)105,920$

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 $($do not round unit cost calculations$)$

$$157,534$

$$190,542$

$$174,038$

$$91,520$