Department S had no work in process at the beginning of the period. 12,312 units of direct materials were added during the period at a cost of $86,184. 9.234 units were completed during the period, and 3,078 units were 38% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Costs added during the period included direct labor of $58,558 and factory overhead of 88,375. What were the total conversion costs for the period? Select the correct answer. $58,558 $86,184 $66,933 $8,375 The Cavy Company estimates that the factory overhead for the following year will be $1, 183,200. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 20,400 hours. The machine hours for the month of April for all of the jobs were 2,480. If the actual factory overhead totaled $141,539, determine the over or under applied amount for the month. Enter the amount as a positive number