Use this information about Department S to answer the question that follow.

Department S had 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 $116,800. During the period, 11,000 units were completed, and 3,600 units were 25% 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 $83,300, and factory overhead was $21,420.

The total cost of units completed during the period was

a.$88,000

b.$184,800

c.$221,760

d.$165,000