Departments had no work in process at the beginning of the period. It added 11,800 units of direct materials during the period of 2.500 8,850 units were completed during the period; and 2,950 units were 38% completed as to labor and overhead at the end of the period. All maters added at the beginning of the process. Direct labor was $52,300 and factory overhead was 18,400. The total conversion costs for the period were Oa. $43,000 Ob. 560,700 Oc. $52.300 Od. 58.400