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Department G had 1,920 units 25% completed at the beginning of the period, 13,500 units were completed during the period; 1,600 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$32,900
Costs added during period:
Direct materials (13,180 units at $8)	105,440
Direct labor	89,400
Factory overhead	29,800

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 is (do not round unit cost calculations)

$196,113

$175,419

$216,808

$92,640