YouTube G Google dPhotos- Google Pho Facebook Indeed Job Yahoo Netfix Calculator 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 14,200 units of direct materials during the period at a cost of $99,400. During the period, 10,700 units were completed, and 3,500 units were 35% 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 $71,550, and factory overhead was $31,005. The total cost of units completed during the period was Oa. $139,100 Ob. $74,900 Oc. $200,304 Od. $166,920