Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $70/000; 7,500 units were completed during the period; and 2,500 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 $51,000 and factory overhead was $8,400. The total conversion costs for the period were $51.000 $59,400 O $42,600 D $8,400