Department S had no work in process at the beginning of the period. It added 12,200 units of direct materials during the period at a cost of $85,400; 9,150 units were completed during the period; and 3,050 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 $53,800 and factory overhead was $8,000.

The total conversion costs for the period were

a.$61,800

b.$45,800

c.$53,800

d.$8,000