Department G had 2,280 units 25% completed at the beginning of the period, 12,000 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: 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 uni cost calculations) $165,331 $147.816 $182,845 $77.760