Department Shad no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000; 9,000 units were completed during the period; and 3,000 units were 24% 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 $52,900 and factory overhead was $9,000. The total conversion costs for the period were $61,900 $43,900 $9,000 $52,900