Department S had no work in process at the beginning of the period. It added 14,400 units of direct materials during the period at a cost of $100,800; 10,800 units were completed during the period; and 3,600 units were 30% 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 $53,100 and factory overhead was $8,100. The total cost of units completed during the period was