Department S had no work in process at the beginning of the period, 12,000 units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, and 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 $49, 500 and factory overhead wad $9, 900. The total cost of units completed during the period were: $117,000 $121,000 $143, 400 $127, 450