Department J had no work in process at the beginning

Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, 2,000 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 (20,000 at $5) $100,000

Direct Labor 142,300

Factory Overhead 57,200

Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the 18,000 units
completed during the period?

a. $283,140
b. $90,000
c. $16,438
d. $193,140