In a company$$s process costing system, the cost of direct materials is $$8$ per unit, and the conversion cost is $$12$ per unit. If there are $500$ units in beginning WIP inventory, $8,000$ units started, and $7,500$ units completed, what is the total cost of units completed?

A$.$ $$150,000.$

B$.$ $$120,000.$

C$.$ $$100,000.$

D$.$ $$140,000.$