Department G had 2,040 units 25% completed at the beginning of the period, 12,800 units were completed during the period; 1,700 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: $31,400 Work in process, beginning of period Costs added during period: Direct materials (12,460 units at $8) 99,680 Direct labor 72,000 Factory overhead 24,000 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) O $184,223 O$86,080 $167,866 O $151,509

Department o had 2,040 units 25 th completed at the beginning of the period, 12,800 units were completed duriog the periad; 1,700 units were 20 s completed at the end af the penod, and the following manufacturing costs debited to the departmental nork in process akcount dunng the penoe: All direct materials are placed in process at the bevinning of preducton and the frot-in, first-out method of inventory cosang is used. The total cost of the unita sacted and completed. during the period is (do not round unit sost calcubtions) 366,000 \$147206 3451.309