Department G had 2,040 units 25% completed at the beginning of the period, 12,300 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	$28,000
Costs added during period:
Direct materials (11,960 units at $8)	95,680
Direct labor	76,800
Factory overhead	25,600

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)

$82,080

$168,694

$151,371

$186,016