Question 21 (Mandatory) (1 point) Department G had 3,600 units, 25% completed at the beginning of the period, 15,000 units were completed during the period, 3,000 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: $40,000 Work in process, beginning of period Costs added during period: Direct materials (10,400 at $8) Direct labor Factory overhead 83,200 63,000 25,000 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 (round unit cost calculations to four decimal places)? $211,200 $134,112 $190,275 $20,934