Department G had 2,400 units 25% completed at the beginning of the period, 13,600 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	$31,000
Costs added during period:
Direct materials (13,200 units at $9)	118,800
Direct labor	87,000
Factory overhead	29,000

All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used.

Determine the total cost of the units started and completed during the period. Round the unit cost computation to the nearest cent.

a.$100,800

b.$197,792

c.$217,146

d.$178,364