Use this information about Department G to answer the question that follows.

Department G had 2,400 units 25% completed at the beginning of the period, 13,300 units were completed during the period, 2,000 units were 20% 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	$31,900
Costs added during period:
Direct materials (12,900 units at $9)	116,100
Direct labor	86,400
Factory overhead	28,800

All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used.

Determine the total cost of the units started and completed during the period. Round the unit cost computation to the nearest cent.