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, 12,100 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 Costs added during period: Direct materials (11,700 units at $9) Direct labor $30,700 105,300 Factory overhead 88,200 29,400 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. Oa. $103.136 Ob. $202331 Oc. $163.907 Od. $87,300