Department S had no work in process at the beginning of the period. It added 13,400 units of direct materials during the period at a cost of $93,800; 10,050 units were completed during the period; and 3,350 units were 36% 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 $51,600 and factory overhead was $9,300.

The total cost of units completed during the period was

$116,421

$124,725

$149,670

$70,350