Use this information about Department S to answer the question that follow. Department S had no work in process at the beginning of the period. It added 13,400 units of direct materials during the period at a cost of $80,400. During the period, 10,100 units were completed, and 3,300 units were 45% 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 $83,412, and factory overhead was $18,536. The total cost of units completed during the period was Oa. $179,376 Ob. $133,320 Oc. $149,480 Od. $60,600