Department S had no work in process at the beginning of the period. It added 10,600 units of direct materials during the period at a cost of $74,200; 7,950 units were completed during the period; and 2,650 units were 38% 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 $51,100 and factory overhead was $9,300.

The total conversion costs for the period were

a.$60,400

b.$51,100

c.$9,300

d.$41,800