Department S had no work in process at the beginning of the period. It added 13,800 units of direct materials during the period at a cost of $96,600; 10,350 units were completed during the period; and 3,450 units were 32% 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 $50,800 and factory overhead was $8,600. The total conversion costs for the period were $42,200 O $8,600 $50,800 O $59,400