Department G had 2,280 units 25% completed at the beginning of the period, 13,800 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 $34,800 Costs added during period: Direct materials (13,420 units at $8) 107,360 Direct labor 75,600 Factory overhead 25,200 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) $160.417 $92,160 KD $177,481 S194, 545