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 14,800 units of direct materials during the period at a cost of $103,600. During the period, 11,100 units were completed, and 3,700 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 $50,900, and factory overhead was $9,200. The total conversion costs for the period were a. $41,700 b. $60,100 c. $50,900 d. $9,200