Department $S$ had no work in process at the beginning of the period. It added $14,400$ units of direct materials during the period at a cost of $$100,800$; $10,800$ units were completed during the period; and $3,600$ units were $36\%$ completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process: Direct labor was $$58,700$ and factory overhead was $$8,600.$

The total conversion costs for the period were

$$67,300$

$$50,100$

$$8,600$

$$58,700$