please explain

Department G had s,227 units, one-third completed at the beginning of the period, 12,786 units were completed during the period, 1,824 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in p cess account during the period: Work in process, beginning of 31,120 period Costs added during period Direct materials Direct labor Factory overhead 5125,478 $83,652 $27,884 n and that the first-in, first-out method of inventory costing is used, what is the total cost of the units "started and completed" di Assuming that all direct materials are placed in process at the beginning of productio the period? Select the correct answer. $193.566 550.992 5125.478 $23.476