Department Shad no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000; 9,000 units were completed during the period; and 3,000 units were 34% 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 $55,600 and factory overhead was $8,200. The total cost of units completed during the period was Oa. $112,940 Ob. $120,305 Oc. $144,366 Od. $63,000