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 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 $53,200 and factory overhead was $9,600.

The total conversion costs for the period were

$43,600

$62,800

$9,600

$53,200