Department S had no work in process at the beginning of the period. It added 11,600 units of direct materials during the period at a cost of $81,200; 8,700 units were completed during the period; and 2,900 units were 30% 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 $57,200 and factory overhead was $8,500.

The total cost of units completed during the period was

a. $120,627

b. $144,752

c. $112,900

d. $60,900