Department S had no work in process at the beginning of the period. It added 12,600 units of direct materials during the period at a cost of $100,800. During the period, 9,500 units were completed, and 3,100 units were 20% 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 $68,816, and factory overhead was $22,264. The total cost of units completed during the period was a. $193,800 b. $76,000 c. $161,500 d. $140,600