Department S had no work in process at the beginning of the period. It added 10,200 units of direct materials during the period at a cost of $71,400; 7,650 units were completed during the period; and 2,550 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 $57,300 and factory overhead was $8,500. The total conversion costs for the period were $48,800 $57,300 $65,800 $8,500