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; 10,950 units were completed during the period; and 3,650 units were 22% 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 $54,900 and factory overhead was $8,100.

The total cost of units completed during the period was

$162,415

$76,650

$127,799

$135,346