Department G had 2,160 units 25% completed at the beginning of the period, 12,300 units were completed during the period, 1,800 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$26,400
Costs added during period:
Direct materials (11,940 units at $9)	107,460
Direct labor	73,200
Factory overhead	24,400

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of the units started and completed during the period (round unit cost calculations to whole dollars and round your final answer to the nearest dollar)?

a.$172,915

b.$156,584

c.$91,260

d.$189,247