Department G had 3,141 units, one-third completed at the beginning of the period, 12,321 units were completed during the period, 1,709 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 $27,330
Costs added during period:
Direct materials $123,417
Direct labor $82,278
Factory overhead $27,426

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?