Department J had no work in process at the beginning of the period 18000 units

Department J had no work in process at the beginning of the period 18000 units were completed during the period 2000 units were
30% completed at the end of the period and the following manufacturing costs were debited to the departmental work in process
account during the period (Assuming the company uses FIFO and rounds average cost per unit to two decimal places)

Direct Materials (20000 at $5) $100000

Direct Labor 142300

Factory Overhead 57200

Assuming that all direct materials are placed in process at the beginning of production what is the total cost of the 18000 units
completed during the period?

a. $283140
b. $90000
c. $16438
d. $193140