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 four decimal places)?

Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the pen'od; 3,000 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 $40,000 Costs added during period: Direct materials (10,400 units at $8) 33,200 Direct labor 63,000 Factory overhead 25,000 All direct materials are placed in process at the beginning of production and the firstin, first-out method of inventory casting is used. What is the total cost of the units started and completed during the period (round unit cost caiculations to four decimal places)? 0a. $120,050 Ob. $190,275 Oc. $20,934 Od. $211,200