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 24% 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 $57,100 and factory overhead was $9,000. The total cost of units completed during the period was $146,524 $60,900 $113,770 $122,103