Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000;9,000 units were completed during the period; and 3.000 units were 30% 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 $49,500, and factory overhead was $9.900. The total conversion costs for the period were $9,400 $49,500 $143.400 $9,900