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 $$92,400$; $9,900$ units were completed during the period; and $3,300$ units were $40\%$ completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $$58,000$ and factory overhead was $$9,900.$

The total cost of units completed during the period was

$$120,476$

$$69,300$

$$129,211$

$$155,053$