The total cost of units completed during the period was

A) $117,000
B) $143,400
C) $121,000
D) $127,450

Units Completed

The total number of units produced and finished during a specific period in the manufacturing process.

Direct Materials

Raw materials that are directly traceable to the production of a specific good or service and an integral part of the finished product.

Direct Labor

The labor costs directly associated with the production of goods, including wages for workers who are physically involved in creating a product.