Department G had 2,160 units 25% completed at the beginning of the period, 12,000 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:

Work in process, beginning of period	$26,000
Costs added during period:
Direct materials (11,640 units at $8)	93,120
Direct labor	87,000
Factory overhead	29,000

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)

$78,720

$155,975

$194,602

$175,289