When Job $117$ was completed, direct materials totaled $$12,217$; direct labor, $$15,451$; and factory overhead, $$8,264.$ A total of $1,382$ units were produced at a per$-$unitcost of$18\mathrm{.}19\mathrm{.}20.$O a$.$ $$1,382$O b$.$ $$27,668$O c$.$ $$35,932$O d$.$ $$26$