Use this information about Department S to answer the question that follows. Department S had no work in process at the beginning of the period. It added 15,000 units of direct materials during the period at a cost of $105,000. During the period, 11,300 units were completed, and 3,700 units were 20% 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 $81,872, and factory overhead was $19,264. The total cost of units completed during the period was a.$208,824 b.$155,940 c.$79,100 d.$174,020