Department G had 2,400 units 25% completed at the beginning of the period, 13,900 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	$29,300
Costs added during period:
Direct materials (13,500 units at $8)	108,000
Direct labor	82,200
Factory overhead	27,400

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)

$92,000

$202,400

$184,000

$165,600