Department S had no work in process at the beginning of the period. It added 11,200 units of direct materials during the period at a cost of $78,400. During the period, 8,400 units were completed, and 2,800 units were 35% 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 $54,404, and factory overhead was $20,636. The total cost of units completed during the period was a. $58,800 b. $126,000 c. $107,520 d. $151,200