Use this information about Department ) to answer the question that follows. Department 3 had no work in process at the beginning of the period. 10,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period: Direct materials (20,000 at $5) Direct labor Factory overhead $100,000 142,300 57,200 Assume that all direct materials are added at the beginning of the process, the company uses the FIFO cost flow method, and unit cost computations are rounded to the nearest cent. The total cost of the 18,000 units completed during the period is Oa. $199.500 b. $283.140 Oc. $299.500 Od. $25.500