Department S had no work in process at the beginning of the period. It added 11,600 units of direct materials during the period at a cost of $81,200; 8,700 units were completed during the period; and 2,900 units were 34% 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 $58,600 and factory overhead was $8,900. The total conversion costs for the period were $8,900 $67,500 $58,600 $49,700