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Department G had 1,800 units 25% completed at the beginning of the period, 13,000 units were completed during the period; 1,500 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 $27,000 Costs added during period: Direct materials (12,700 units at $8) 101,600 Direct labor 88,200 Factory overhead 29,400 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) $192,100 $212,600 X . $89,600 $171,600