Department G had 2,160 units 25% completed at the beginning of the period, 13,500 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: $33,800 Work in process, beginning of period Costs added during period: Direct materials (13,140 units at $9) Direct labor Factory overhead 118,260 75,600 25,200 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of the units started and completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? Oa. $102,060 Ob. $187,876 OC. $205,039 O d. $170,713