1. Department S had no work in process at the beginning of the period. It added 14,400 units of direct materials during the period at a cost of $100,800. During the period, 10,800 units were completed, and 3,600 units were 30% 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 $50,400, and factory overhead was $8,700.

   The total conversion costs for the period were

   a.$59,100

   b.$8,700

   c.$41,700

   d.$50,400