Department S had no work in process at the beginning of the period. It added 11,800 units of direct materials during the period at a cost of $94,400. During the period, 8,900 units were completed, and 2,900 units were 30% 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 $72,298, and factory overhead was $31,264.

The total cost of units completed during the period was

a.$71,200

b.$165,540

c.$137,060

d.$198,648