Department S had no work in process at the beginning of the period. It added 14,000 units of direct materials during the period at a cost of $98,000; 10,500 units were completed during the period; and 3,500 units were 32% 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 $57,100 and factory overhead was $9,300.

The total conversion costs for the period were

$57,100

$47,800

$66,400

$9,300