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 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 $52,100 and factory overhead was $9,800. The total conversion costs for the period were $52,100 $9,800 $42,300 $61,900