Department S had no work in process at the beginning of the period. It added 15,000 units of direct materials during the period at a cost of $105,000; 11,250 units were completed during the period; and 3,750 units were 36% 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 $59,500 and factory overhead was $8,600.

The total conversion costs for the period were

$59,500

$68,100

$8,600

$50,900