Department G had 2,400 units 25% completed at the beginning of the period, 13,300 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	$32,200
Costs added during period:
Direct materials (12,900 units at $9)	116,100
Direct labor	75,000
Factory overhead	25,000

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 started and completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$197,947

b.$181,306

c.$164,665

d.$98,100