Use this information about Department S to answer the question that follow. Department S had no work in process at the beginning of the period. It added 12,200 units of direct materials during the period at a cost of $85,400. During the period, 9,150 units were completed, and 3,050 units were 38% 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 $57,600, and factory overhead was $8,200. The total conversion costs for the period were a. $8,200 b. $57,600 c. $65,800 d. $49,400