Use this information about Department G to answer the question that follow Department G had 2,400 units 25% completed at the beginning of the period, 13,800 units were completed during the period, 2,000 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: $34,700 120,600 72,600 24,200 Direct materials (13,400 units at $9) Direct labor Factory overhead 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 whole dollars and round your final answer to the nearest dollar)? Oa, $199,969 b. $183,741 Oc. $167,513 Od. $102,600