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. During the period, 10,400 units were completed, and 3,400 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 $64,904, and factory overhead was $34,770. The total cost of units completed during the period was

a.$72,800

b.$131,040

c.$162,240

d.$194,688