Department G had 2,400 units 25% completed at the beginning of the period, 13,700 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	$25,500
Costs added during period:
Direct materials (13,300 units at $9)	119,700
Direct labor	85,200
Factory overhead	28,400

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. 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. $101,700

b. $196,787

c. $177,770

d. $215,805