Department S had no work in process at the beginning of the period. 11,783 units of direct materials were added during the period at a cost of $ 82,481. 8,837 units were completed during the period, and 2,946 units were 23% 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 $50,433 and factory overhead was $8,354. What were the total cost of units completed during the period? Explain how you got the answer please. A. $24,809 B. $82,481 C.$116,459 D. $141,268