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 Costs added during period: $31,700 Direct materials (11,640 units at $8) 93,120 78,600 Direct labor Factory overhead 26,200 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations) $78,720 $165,965 $148,516 $183,414