Department S had no work in process at the beginning of the period. It added 10,400 units of direct materials during the period at a cost of $72,800; 7,800 units were completed during the period; and 2,600 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 $55,500 and factory overhead was $9,100.

The total cost of units completed during the period was

$111,937

$103,860

$54,600

$134,324