Department S had no work in process at the beginning of the period. It added 13,800 units of direct materials during the period at a cost of $96,600; 10,350 units were completed during the period; and 3,450 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 $53,300 and factory overhead was $9,600.

The total cost of units completed during the period was

$120,905

$129,632

$72,450

$155,558