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 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 $59,300 and factory overhead was $9,800. The total cost of units completed during the period was a. $108,094 Ob. $52,500 c. $140,738 Od. $117,282