Question: Department S had no work in process at the beginning of the period. 13,798 units of direct materials were added during the period at a

Department S had no work in process at the beginning of the period. 13,798 units of direct materials were added during the period at a cost of $96,586, 10,349 units were completed during the period, and 3,449 units were 37% 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 $57,649 and factory overhead was $8,069. What were the total cost of units completed during the period?

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