Department G had 2,160 units 25% completed at the beginning af the penod, 13,700 units were completed during the period; 1,400 unts were 209 completed at the end of the period, and the following manufacturing costs debited to the depactmental work in process account during the period. All derect materials are placed in process at the beginneng of production and the finstin, finst-eut method of inventory costing is used, The total cost af the unitu started and completed during the period is (do not round unit cast calculations) 4932320 510172 3197,66 ? 3163002