Department S had no work in process at the beginning of the period. It added 14,600 units of direct materials during the period at a cost of $102,200; 10,950 units were completed during the period; and 3,650 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 $59,400 and factory overhead was $9,200. The total conversion costs for the period were $68,600 $59,400 $50,200 $9,200