Department 5 had no work in process at the beginning of the period. It added 12,400 units of direct materials during the period at a cost of $86,800;9,300 units were completed during the period; and 3,100 units were 40% compieted as to labor and overhead at the end of the period. An materials are added of the beginning of the process. Direct iabor was 154,300 and factory overhead was 59,600 . The total conversion costs for the period were 59.600 54,700 56), ,000