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. During the period, 7,950 units were completed, and 2,650 units were 32% 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 $8,800.

The total conversion costs for the period were

a.$52,100

b.$8,800

c.$60,900

d.$43,300