QUESTION 52 Department G had 3,600 units. 254 completed at the beginning of the period, 11.000 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: Work in process, beginning of period $40,000 Costs added during period Direct materials (10.400 at $8) 83.200 Direct labor 63,000 Factory overhead 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)? O $211,200 $120,050 $190,275 $20,934