Can you please explain step by step how the determine answer is $205,600?

Thank you.

Item 2-Score: 0% (0 of 1) Department Z had no work in process at the beginning of the period, 18,000 units were started during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (assuming the company uses FIFO) Direct materials Direct labor Factory overhead $80.100 102 300 37,140 Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the units completed during the period? a. $205,600 b $213,310 c. $134,400 Xd. $80.100