Department $S$ had no work in process at the beginning of the period. It added $11,800$ units of direct materials during the period at a cost of $$82,600$; $8,850$ units were completed during the period; and $2,950$ units

were $28\%$ 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 $$53,700$ and factory overhead was $$8,400.$

The total cost of units completed during the period was

$$111,066$

$$118,749$

$$142,499$

$ $61,950$