Use this information about Department G to answer the question that follow. Department G had 2,160 units 25% completed at the beginning of the period, 13,400 units were completed during the period, 1,800 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: $33,000 Work in process, beginning of period Costs added during period: Direct materials (13,040 units at $9) 117,360 Direct labor 87,000 Factory overhead 29,000 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. $180,061 b. $219,512 c. $199,786 d. $101,160