Department S had no work in process at the beginning of the period. It added 13,200 units of direct materials during the period at a cost of $92,400; 9,900 units were completed during the period; and 3,300 units were 22% 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 $57,400 and factory overhead was $8,200.

The total cost of units completed during the period was

a.$156,502

b.$130,418

c.$69,300

d.$122,778