esktop Calculator 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 $84,000; 9,000 units were completed during the period; and 3.000 units were 30% 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 $49,500 and factory overhead was 59,900 The total conversion costs for the period were Oa. $49,500 Ob. $143,400 Oc. $9.900 Od $59,400 78 1004