1. Question Content Area

   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 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 $53,400 and factory overhead was $8,100.

   The total conversion costs for the period were

   $61,500

   $53,400

   $45,300

   $8,100