Department S had no work in process at the beginning of the period. It added 11,200 units of direct materials during the period at a cost of $78,400; 8,400 units were completed during the period; and 2,800 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 $54,300 and factory overhead was $8,200.

The total conversion costs for the period were

$8,200

$62,500

$46,100

$54,300