Department G had 4,800 units, 1/3 completed at the beginning of the period, 15,000 units were completed during the period, 3,000 units were 1/5 completed at the end of the period, and the following manufacturing costs were debited to the department work in progress accoint during the period:

Work in progress, beginning of the period $45,000

Costs added during the period:

Direct material (13,200 at 8) $105,600

Direct labor 67,200

Factort overhead 16,800

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?

A 150,697

B 168,000

C 210,000

D 142,800