Department S had no work in process at the beginning of the period. It added 10,800 units of direct materials during the period at a cost of $75,600; 8,100 units were completed during the period; and 2,700 units were 24% 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 $57,400 and factory overhead was $8,800.

The total conversion costs for the period were

$48,600

$8,800

$57,400

$66,200