Calculator Use this information about Department S to answer the question that follow. Department S had no work in process at the beginning of the period. It added 10,800 units of direct materials during the period at a cost of $86,400. During the period 8,100 units were completed, and 2,700 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the $23,868 process. Direct labor was $66,096, and factory overhead was The total cost of units completed during the period was a. $173,016 b. $64,800 C. $123,120 d. $144,180