$($P$-34)$ Use this information about Department G to answer the question that follows.

Department $G$ had $2,280$ units $25\%$ completed at the beginning of the period, $12,400$ units were completed during the period, $1,900$

units were $20\%$ completed at the end of the period, and the following manufacturing costs were debited to the departmental work in

process account during the period:

Work in process, beginning of period

Costs added during period:

Direct materials $(12,020$ units at $$9)$

$108,180$

Direct labor

$90,000$

Factory overhead

$30,000$

All direct materials are added at the beginning of the process, and the first$-$in$,$ first$-$out cost flow method is used.

Determine the total cost of the units started and completed during the period. Round the unit cost computation to the nearest

cent.

a$.$ $$210,431$

b$.$ $$91,080$

c$.$ $$190,560$

d$.$ $$170,648$