Department G had 2,280 units 25% completed at the beginning of the period, 12,300 units were completed during the period; 1,900 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Line Item Description Amount Work in process, beginning of period $28,700 Costs added during period: Direct materials (11,920 units at $8) 95,360 Direct labor 79,800 Factory overhead 26,600 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 (do not round unit cost calculations) $80,160