Department S had no work in process at the beginning of the period. It added 14,800 units of direct materials during the period at a cost of $103,600; 11,100 units were completed during the period; and 3,700 units were 26% 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 $56,600 and factory overhead was $8,200. The total conversion costs for the period were $48,400 $8,200 $56,600 564,800 Department S had no work in process at the beginning of the period. It added 14,800 units of direct materials during the period at a cost of $103,600; 11,100 units were completed during the period; and 3,700 units were 26% 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 $56,600 and factory overhead was $8,200. The total conversion costs for the period were $48,400 $8,200 $56,600 564,800 Department A had 4,100 units in Work in Process that were 78% completed at the beginning of the period at a cost of $7,400. During the period, 26,500 units of direct materials were added at a cost of $58,300, and 28,300 units were completed. At the end of the period, 2,300 units were 25% completed. All materials are added at the beginning of the process. Direct labor was $27,800 and factory overhead was $4,100. The cost of the 2,300 units in process at the end of the period if the first-in, first-out method is used to cost inventories was Oa. $5,774 b. $6,488 Oc. $5,417 Od. $5,060