Departments had no work in process at the beginning of the period. It added 13,400 units of direct materials during the period at a cost of $93,800; 10,050 units were completed during the period; and 3,350 units were 34% 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 $53,600 and factory overhead was $9,900. The total conversion costs for the period were $43.700 $53,600 $63,500 $9.900