Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $70,000; 7,500 units were completed during the period; and 2,500 units were 20% 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 $54,100 and factory overhead was $8,200.

The total conversion costs for the period were