Department $G$ had $2,160$ units $25\%$ completed at the beginning of the period, $12,300$ units were completed during the period; $1,800$ 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

$$33,800$

Costs added during period:

$\backslash$table$[[$Direct materials units at $$8),95,520],[$Direct labor,$90,000],[$Factory overhead,$30,000]]$

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$)$

$$81,120$

$$161,437$

$$201,595$

$$181,516$