Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $80,000. During the period, 7,500 units were completed, and 2,500 units were 45% 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 $51,750, and factory overhead was $24,150.

The total cost of units completed during the period was

a.$105,000

b.$60,000

c.$126,000

d.$151,200