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 13,200 units of direct materials during the period at a cost of $79,200. During the period, 9,900 units were completed, and 3,300 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 $58,344, and factory overhead was $35,904. The total cost of units completed during the period was Oa. 5171,072 Ob. 559,400 c. 5142,560 Od. 110,880