Department S had no work in process at the beginning of the period. 10,420 units of direct materials were added during the period at a cost of $72,940, 7,815 units were completed during the period, and 2,605 units were 32% 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 $54,818 and factory overhead was $9,422. What were the total cost of units completed during the period?
$137,180
$112,753
$72,940
$24,427