Department S had no work in process at the beginning of the period. 13,934 units of direct materials were added during the period at a cost of $97,538, 10,451 units were completed during the period, and 3,483 units were 36% 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 $51,257 and factory overhead was $8,903.
What was the total cost of units completed during the period?
$157,698
$126,872
$30,826
$97,538