Department G Had 3,600 Units 25% Completed at the Beginning

Multiple Choice

Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 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
$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 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 (round unit cost calculations to four decimal places) is

A) $211,200
B) $120,060
C) $190,275
D) $20,934