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 14,800 units of direct materials during the period at a cost of $88,800. During the period, 11,100 units were completed, and 3,700 units were 25% 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 $72,150, and factory overhead was $16,835. The total cost of units completed during the period was Oa. $133,200 Ob. $148,740 Oc. $66,600 Od. $178,488