Department S had no work in process at the beginning of the period. It added 13,600 units of direct materials during the period at a cost of $95,200; 10,200 units were completed during the period; and 3,400 units were 26% 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 $57,700 and factory overhead was $9,400. The total cost of units completed during the period was

$159,778

$124,498

$133,148

$71,400