Department S had no work in process at the beginning of the period. It added 13,200 units of direct materials during the period at a cost of $92,400; 9,900 units were completed during the period; and 3,300 units were 34% 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 $55,100 and factory overhead was $9,300.

The total conversion costs for the period were

$64,400

$55,100

$9,300

$45,800