department g had 1,920 units 25% completed at the beginning of the period, 12,700 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 $31,300 costs added during period: direct materials (12,380 units at $9) 111,420 direct labor 73,800 factory overhead 24,600 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)? a.$97,020 b.$181,609 c.$164,692 d.$198,527