Department S had no work in process at the beginning of the period. It added 14,000 units of direct materials during the period at a cost of $98,000; 10,500 units were completed during the period; and 3,500 units were 38% 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 $59,400 and factory overhead was $9,800. The total cost of units completed during the period was $134,920 $73,500 $126,222 $161,904