Department $ had no work in process at the beginning of the period. It added 10,600 units of direct materials during the period at a cost of $74,200; 7,950 units were completi during the period; and 2,650 units were 24%= completed as to labor and overhed at the end of the period. All materials are added at the beginneng of the process. Direct labor $55,200 and factory overhead was $9,800; The total conversion costs for the period were 145400 555,200 $9800