Department S had no work in process at the beginning of the period. It added 14,600 units of direct materials during the period at a cost of $102,200. During the period, 11,000 units were completed, and 3,600 units were 45% 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 $65,624, and factory overhead was $27,764.

The total cost of units completed during the period was

a.$134,200

b.$158,400

c.$77,000

d.$190,080