Department S had no work in process at the beginning of the period. It added 13,600 units of direct materials during the period at a cost of $95,200; 10,200 units were completed during the period; and 3,400 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 $58,800 and factory overhead was $9,900.

The total cost of units completed during the period was

a.$124,533

b.$133,479

c.$160,175

d.$71,400