31

Departments had no work in process at the beginning of the period. It added 10,400 units of direct materials during the period at a cost of $72,800; 7,800 units were completed during the period; and 2,600 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning at the process. Direct labor was $56,800 and factory overhead was $9,300. The total conversion costs for the period were 59,100 b. 556,00 C. $47,500 d. 566,100