Department S had no work in process at the beginning of the period. It added 10,400 units of direct materials during the period at a cost of $72,800; 7,800 units were completed during the period; and 2,600 units were 34% 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 $52,800 and factory overhead was $9,200.

The total conversion costs for the period were

$62,000

$43,600

$9,200

$52,800