Department G had 3,281 units, one-third completed at the beginning of the period, 12,794 units were completed during the period, 1,650 units were one-fifth 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 |
$29,847 |
| Costs added during period: |
|
| Direct materials |
$125,073 |
| Direct labor |
$83,382 |
| Factory overhead |
$27,794 |
Assuming that all direct materials are placed in process at the beginning of production and that 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?