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 the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $27,600 Costs added during period: Direct materials (13,420 units at $8) 107,360 Direct labor 87,000 Factory overhead 29,000 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 is (do not round unit cost calculations) O $170,709 O $190,347 O $209.984 $92,160