Department S had no work in process at the beginning of the period. 14,007 units of direct materials were added during the period at a cost of $98,049, 10,505 units were completed during the period, and 3,502 units were 21% 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 $51,417 and factory overhead was $8,273.

What were the total cost of units completed during the period?

Select the correct answer.

$98,049

$28,419

$157,739

$129,320