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 40% 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 $56,100 and factory overhead was $9,700. The total conversion costs for the period were $46,400 $56,100 $65,800 $9,700