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 14,400 units of direct materials during the period at a cost of $115,200. During the period, 10,800 units were completed, and 3,600 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 $68,904, and factory overhead was $38,016.

The total cost of units completed during the period was

a.$149,040

b.$183,600

c.$86,400

d.$220,320