Department S had no work in process at the beginning of the period. It added 11,000 units of direct materials during the period at a cost of $77,000; 8,250 units were completed during the period; and 2,750 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 $56,500 and factory overhead was $8,100.

The total conversion costs for the period were

a.$48,400

b.$56,500

c.$8,100

d.$64,600