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 28% 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 $58,100 and factory overhead was $8,200.

The total conversion costs for the period were

a.$58,100

b.$8,200

c.$66,300

d.$49,900