Department S had no work in process at the beginning of the period. It added 13,200 units of direct materials during the period at a cost of $92,400. During the period, 9,900 units were completed, and 3,300 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 $52,900, and factory overhead was $9,400. The total conversion costs for the period were