Department S had no work in process at the beginning of the period. It added 10,800 units of direct materials during the period at a cost of $75,600;8,100 units were completed during the period; and 2,700 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 $53,500 and factory overhead was $9,600. The total cost of units completed during the period was $138,587 $106,545 $56.700 $115.489