Department S had no work in process at the beginning of the period. It added 12,400 units of direct materials during the period at a cost of $86,800; 9,300 units were completed during the period; and 3,100 units were 26% 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 $8,500.

The total cost of units completed during the period was

a.$121,511

b.$113,689

c.$65,100

d.$145,813