Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $96,000. During the period, 9,000 units were completed, and 3,000 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 $49,500, and factory overhead was $9,900.

The total cost of units completed during the period was

	a.	$143,400
	b.	$127,450
	c.	$117,000
	d.	$126,000