Question Content Area

Use this information about Department S to answer the question that follows.

Department S 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. During the period, 10,050 units were completed, and 3,350 units were 22% 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 $54,700, and factory overhead was $9,600.

The total conversion costs for the period were

a.$9,600

b.$45,100

c.$64,300

d.$54,700