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 debited to the departmental work in process account during the period: Work in process, beginning of period $31,200 Costs added during period: Direct materials (11,940 units at $8) 95,520 84,000 28,000 Direct labor Factory overhead 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) $81,120 $174,823 $156,082 $193,564