Use this information about Department G to answer the question that follow. Department G had 2,400 units 25% completed at the beginning of the period, 12,600 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: $25,500 Work in process, beginning of period Costs added during period: Direct materials (12,200 units at $9) 109,800 Direct labor 79,800 Factory overhead 26,600 All direct materials are placed in process at the ning of production, and the fir first-out method of invento 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)? Oa. $179,323 Ob. $196,827 Oc. $91,800 Od. $161,818