Departments 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 26% 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 $59,200 and factory overhead was $8,300. The total conversion costs for the period were O58,300 O$59,200 O $67,500 O$50,900