Department S had no work in process at the beginning of the period. It added 12,800 units of direct materials during the period at a cost of $89,600;9,600 units were completed during the period; and 3,200 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 $55,100 and factory overhead was $8,900. The total cost of units completed during the period was $152,192$67,200$126,827$118,535 Department S had no work in process at the beginning of the period. It added 12,800 units of direct materials during the period at a cost of $89,600;9,600 units were completed during the period; and 3,200 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 $55,600 and factory overhead was $9,100. The total conversion costs for the period were $9,100$55,600$64,700$46,500