Department $S$ had no work in process at the beginning of the period. It added $14,000$ units of direct materials during the period at a cost of $$98,000$; $10,500$ units were completed during the period; and $3,500$ units were $26\%$ completed as to labor and overhead at the end of the perials are added at the beginning of the process: Direct labor was $$60,000$ and factory overhead was $$9,800.$

The total cost of units completed during the period was

$$128,715$

$$73,500$

$$165,280$

$$137,733$