Department S had no work in process at the beginning of the period. It added 15,000 units of direct materials during the period at a cost of $90,000. During the period, 11,300 units were completed, and 3,700 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 $90,465, and factory overhead was $24,450. The total cost of units completed during the period was O a. S151420 b. $174,020 c. $208.824 d. 567,800