Use this information about Department Sto answer the question that follow. Department s had no work in process at the beginning of the period. It added 15,000 units of direct materials during the period at a cost of $105,000. During the period, 11,300 units were completed, and 3,700 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 $71,568, and factory overhead was $25,560. The total cost of units completed during the period was a. $197,976 b. $79,100 C. $142,380 d. $164,980