Department S had no work in process at the beginning of the period. It added 10,200 units of direct materials during the period at a cost of $71,400; 7,650 units were completed during the period; and 2,550 units were 20% 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 $52,800 and factory overhead was $8,700.

The total cost of units completed during the period was

$53,550

$103,050

$133,447

$111,206