Department S had no work in process at the beginning of the period. It added 12,800 units of direct materials during the period at a cost of $89,600; 9,600 units were completed during the period; and 3,200 units were 36% 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 $56,900 and factory overhead was $9,200. The total conversion costs for the period were $9,200 X $56,900 $47,700 $66,100