Department 5 had no work in process at the beginning of the period. It added 12,400 units of direct materiais during the period at a cost of $86,800;9,300 units were completed during the period; and 3,100 units were-22\% completed as to labor and overhead at the end of the peniod. Ail materials are added at the beginning of the process, Direct labor was 553,800 and factory overhead was 59,300. The total cost of units completed during the period was 36,100 sluk 6 ? 115284 512) N