Department S had no work in process at the beginning of the period. It added 10,200 units of direct materials during the period at a cost of $71,400; 7,650 units were completed during the period; and 2,550 units were 28% 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 $52,800 and factory overhead was $8,000.

The total cost of units completed during the period was

a.$53,550

b.$101,843

c.$109,160

d.$130,992