Department G had 2,040 units 25% completed at the beginning of the period, 13,300 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:

Work in process, beginning of period	$29,000
Costs added during period:
Direct materials (12,960 units at $8)	103,680
Direct labor	77,400
Factory overhead	25,800

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)

$90,080

$178,582

$196,282

$160,882