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 $108,800. During the period, 10,200 units were completed, and 3,400 units were 30% 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 $83,028, and factory overhead was $17,952.

The total cost of units completed during the period was

a.$81,600

b.$208,080

c.$157,080

d.$173,400