Department S had no work in process at the beginning of the period. It added...

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Accounting

Department S had no work in process at the beginning of the period. It added 14,200 units of direct materials during the
period at a cost of $99,400;10,650 units were completed during the period; and 3,550 units were 20% 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
$51,000 and factory overhead was $8,900.
The total cost of units completed during the period was
$156,848
$130,707
$74,550
$122,363
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