Departments had no work in process at the beginning of the period. It added 13,460 units of direct materials during the period at a cost of 19.300; 10,050 units were completed during the period; and 2,350 units were 38% completed as to labor and overhead at the end of the period. All materia are added at the beginning of the process Direct labor was $53,300 and factory over hond won 50.200 The total conversion costs for the period were $62.500 $9200 $44.100 $3.300