Department G had 3.600 units 25% completed at the beginning of the period, 11.000 units were completed during the period: 3,000 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: All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period (round unit cost calculations to four decimal places) is $211,200 (B) $120,060 (C) $190,275 (D) $20,934