Department G had 2,400 units 25% completed at the beginning of the period, 14,000 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: $28,900 Direct materials (13,600 units at $8) 108,800 Direct labor Factory overhead 76,800 25,600 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 is (do not round unit cost calculations) O $161,660 $92,800 $196,090 O $178,875