Department S had no work in process at the beginning of the period. It added 10,600 units of direct materials during the period at a cost of $74,200; 7,950 units were completed during the period; and 2,650 units were 40% 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 $51,000 and factory overhead was $8,600.

The total cost of units completed during the period was

$100,650

$55,650

$108,238

$129,886