Department G had 3,600 units 25% completed at the beginning ofthe period, 11,000 units were completed during the period, 3,000units were 20% completed at the end of the period, and thefollowing manufacturing costs were debited to the departmental workin process account during the period:
| Work in process, beginning of period | $40,000 |
| Costs added during period: | |
| Direct materials (10,400 units at $8) | 83,200 |
| Direct labor | 63,000 |
| Factory overhead | 25,000 |
All direct materials are placed in process at the beginning ofproduction, and the first-in, first-out method of inventory costingis used. What is the total cost of the units started and completedduring the period (round unit cost calculations to wholedollars)?
a.$211,200
b.$190,275
c.$20,934
d.$120,060
