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

Department G had 1,800 units 25% completed at the beginning of the period, 14,000 units were completed during the period, 1,500 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	$34,300
Costs added during period:
Direct materials (13,700 units at $9)	123,300
Direct labor	75,000
Factory overhead	25,000

All direct materials are placed in process at the beginning of production, and 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 whole dollars and round your final answer to the nearest dollar)?

a.$215,504

b.$180,269

c.$197,887

d.$109,800