Department Shad no work in process at the beginning of the period. 18,000 units of direct materials were added during the period at a cost of $90,000. 16,000 units were completed during the period, and 2,000 units were 20% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process so all units are 100% complete as to materials. Direct labor was $41,000 and manufacturing overhead was $8,200. The total cost of the 16,000 units completed during the period is a. $131,000 b. $128,000 c. $126,545 d. $123,733