Department S had no work in process at the beginning of the period. 10,751 units of direct materials were added during the period at a cost of $75,257, 8,063 units were completed during the period, and 2,688 units were 34% 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 $58,004 and factory overhead was $8,809. What were the total cost of units completed during the period?

select the correct answer.

a)75,257

b)116,452

c)142,070

d)25,618