Department G had $2,400$ units $25\%$ completed at the beginning of the period, $13,000$ units were completed during the period; $2,000$ 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 $$26,300$

Costs added during period:

Direct materials $(12,600$ units at $$8)100,800$

Direct labor $76,200$

Factory overhead $25,400$

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$)$