Department S had no work in process at the beginning of the period. It added 14,000 units of direct materials during the period at a cost of $84,000. During the period, 10,500 units were completed, and 3,500 units were 25% 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 $68,250, and factory overhead was $29,575.

The total cost of units completed during the period was