Department G had 2,280 units 25% completed at the beginning of the period, 13,200 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 $25,700 Costs added during period: Direct materials (12,820 units at $8) 102,560 Direct labor 73,200 Factory overhead 24,400 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) ) $169,281 $185,665 $87,360 $152,897