Question 27 (3 points) Department X 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 30% 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 $49,500, and factory overhead was $9,900. The total cost of units completed during the period was OA) $117,000 OB) $127,450 C) $121,000 OD) $143,400