Question: Department S had no work in process at the beginning of the period. It added 11,600 units of direct materials during the period at a

Department S had no work in process at the beginning of the period. It added 11,600 units of direct materials during the period at a cost of $81,200. During the period, 8,700 units were completed, and 2,900 units were 20% 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 $50,112, and factory overhead was $27,840. The total cost of units completed during the period was a. $107,880 b. $160,776 c. $133,980 d. $60,900

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