Department S had no work in process at the beginning of the period. t added 14,000 units of direct materials during the period at a cost of $98,000; 10,500 units were completed during the period; and 3,500 units were 22% 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 $59,900 and factory overhead was $8,900. The total cost of units completed during the period was $73,500 b$165,119 C.$137,599 d$129,307