Department S had no work in process at the beginning of the period. It added 13,400 units of direct materials during the period at a cost of $93,800; 10,050 units were completed during the period; and 3,350 units were 22 % 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 $59,300 and factory overhead was $8,900. The total conversion costs for the period were Osso,400 Os8,900 Os68,200 Oss9,300