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 $4,000.000 unts were completed during the period od 1.000 completed as to labor and overhead at the end of the period. All materials are added at the beginning of the proces. Direct loborw 149.500 and factory overhead was $9,500 The total conversion costs for the period were O. 9.500 Ob 18.00 O, 1141400 Od. 559.400