Department G had 2,400 units 25% completed at the beginning of the period, 12,200 units were completed during the period, 2,000 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: Work in process, beginning of period Costs added during period: Direct materials (11,800 units at $9) Direct labor Factory overhead $31,600 106,200 85,800 28,600 All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of the units i started and completed during the period (round unit cost calculations to whole dollars and round your final answer to the nearest dollar)? Ca. $200,312 Ob. $88,200 Cc. $181,627 d. $162,941