Department G had 2,040 units 25% completed at the beginning of the period, 12,500 units were completed during the period; 1,700 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $30,200
Costs added during period:
Direct materials (12,160 units at $8) 97,280
Direct labor 72,600
Factory overhead 24,200
All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations)

$182,223
$165,799
$149,375
$83,680