Question: Department S had no work in process at the beginning of the period. It added 14,200 units of direct materials during the period at a

Department S had no work in process at the beginning of the period. It added 14,200 units of direct materials during the period at a cost of $99,400; 10,650 units were completed during the period; and 3,550 units were 30% 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 $59,500 and factory overhead was $10,000.

The total conversion costs for the period were

a.$49,500

b.$10,000

c.$69,500

d.$59,500

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