Department Shad no work in process at the beginning of the period. It added 14,600 units of direct materials during the period at a cost of $102,200; 10,950 units were completed during the period; and 3,650 units were 40% 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 $52,600 and factory overhead was $9,900. The total cost of units completed during the period was O $123,062 O $158,156 O $76,650 $131.797