Department G had 2,280 units 25% completed at the beginning of the period, 13,400 units were completed during the period; 1,900 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 $33,200 Costs added during period: Direct materials (13,020 units at $8) 104,160 Direct labor 81,000 Factory overhead 27,000 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 (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? a. $198,056 Ob. $179,873 c. $88,960 Od. $161,690