Depаrtment G hаd 2,280 units 25% cоmpleted аt the beginning оf the periоd, 12,000 units were completed during the period; 1,900 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 $27,100 Costs added during period: Direct materials (11,620 units at $8) 92,960 Direct labor 79,800 Factory overhead 26,600 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations)