Department $S$ had no work in process at the beginning of the period. It added $10,800$ units of direct materials during the period at a cost of $$75,600$;$8,100$ units were completed during the period; and $2,700$ units were $32\%$ completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $$58,600$ and factory overhead was $$9,300.$

The total cost of units completed during the period was

$$ $$109,652$

$x$

$$141,667$

$$118,056$

$$56,700$