Question: Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a

Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $70,000; 7,500 units were completed during the period; and 2,500 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 $54,100 and factory overhead was $10,000. The total cost of units completed during the period was:

a.$133,784

b.$111,487

c.$102,285

d.$52,500

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