Departments had 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 24% 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 $51,200 and factory overhead was $8,400. The total cost of units completed during the period was O $118,185 O $110407 O $63,000 $141,822