Department S had no work in process at the beginning of the period. It added $12,000$ units of direct materials during the period at a cost of $$84,000$; $9,000$ units were completed during the period; and $3,000$ units were $30\%$ completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $$57,800$ and factory overhead was $$9,400.$

The total cost of units completed during the period was

$$115,545$

$$124,090$

$$63,000$

$$148,908$