Use this information about Department G to answer the question that follows: Department G had 1,920 units 25% completed at the beginning of the period, 12,300 units were completed during the period, 1,600 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 $28,300 Costs added during period: Direct materials (11,980 units at $9) 107,820 Direct labor 85,200 Factory overhead 28,400 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. Oa. $209,977 Ob. $93,420 Oc. $190.577 Od. $171,125