Department S had no work in process at the beginning of the period. It added 11,400 units of direct materials during the period at a cost of $79,800; 8,550 units were completed during the period; and 2,850 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 $52,000 and factory overhead was $8,600. The total cost of units completed during the period was