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Department G had 2,040 units 25% completed at the beginning of the period, 12,500 units...

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Accounting

Department G had 2,040 units 25% completed at the beginning of the period, 12,500 units were completed during the period, 1,700 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 $30,300
Costs added during period:
Direct materials (12,160 units at $8) 97,280
Direct labor 78,600
Factory overhead 26,200

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 2,040 units of beginning inventory which were completed during the period is (do not round unit cost calculations)?

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