1. Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $70,000; 7,500 units were completed during the period; and 2,500 units were 38% 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 $59,500 and factory overhead was $10,000.

   The total cost of units completed during the period was

   $137,024

   $114,187

   $105,311

   $52,500