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Department S had no work in process at the beginning of the period. It added 10,400 units of direct materials during the period at a cost of $72,800. During the period, 7,800 units were completed, and 2,600 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $61,880, and factory overhead was $19,448.

The total cost of units completed during the period was