Department S had no work in process at the beginning of the period. It added 11,000 units of direct materials during the period at a cost of $88,000. During the period, 8,300 units were completed, and 2,700 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 $60,896, and factory overhead was $15,224.
The total cost of units completed during the period was
