Department G had 3,543 units, one-third completed at the beginning of the period, 13,565 units were completed during the period, 1,705 units were one-fifth 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	$33,924
Costs added during period:
Direct materials	$120,600
Direct labor	$80,400
Factory overhead	$26,800

Assuming that all direct materials are placed in process at the beginning of production and that 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?

Select the correct answer.

$53,822

$20,407

$120,600

$187,495