Department S had no work in process at the beginning of the period. It added 11,000 units of direct materials during the period at a cost of $77,000; 8,250 units were completed during the period; and 2,750 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 $57,300 and factory overhead was $8,000.

The total cost of units completed during the period was

$116,403

$57,750

$109,217

$139,684