Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $80,000. During the period, 7,500 units were completed, and 2,500 units were 20% 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 $25,600.

The total cost of units completed during the period was

a.$133,500

b.$160,200

c.$109,500

d.$60,000