Department S had no work in process at the beginning of the period. It added 13,000 units of direct materials during the period at a cost of $91,000; 9,750 units were completed during the period; and 3,250 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 $55,200 and factory overhead was $8,200.

The total cost of units completed during the period was

$68,250

$127,319

$119,679

$152,783