Department G had 2,400 units 25% completed at the beginning of the period, 13,800 units were completed during the period; 2,000 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 Costs added during period: $30,800 Direct materials (13,400 units at $8) 107,200 Direct labor 82,200 27,400 Factory overhead 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) $183,071 $201,445 $164,696 $91,200