Department $S$ had no work in process at the beginning of the period. It added $12,600$ units of direct materials during the period at a cost of $$88,200$;$9,450$ units were completed during the period; and $3,150$ units were $26\%$ completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $$59,500$ and factory overhead was $$8,200.$

The total cost of units completed during the period was

$$ $$66,150$

$$154,141$

$$120,905$

$$128,451$

Journalizing the entry for a job completed would include a credit to

a$.$ Finished Goods

b$.$ Work in Process

c$.$ Factory Overhead

d$.$ Cost of Goods Sold