9. MC.17.83.ALGO (Algorithmic) Department S had no work in process at the beginning of the period. It added 13,400 units of direct materials during the period at a cost of $93,800; 10,050 units were completed during the period; and 3,350 units were 26% 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 $54,500 and factory overhead was $9,600. The total cost of units completed during the period was $155,204 $120,503 $70,350 $129,337