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Department S had no work in process at the beginning of the period. It added 11,600 units of direct materials during the period at a cost of $81,200; 8,700 units were completed during the period; and 2,900 units were 40% 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 $53,200 and factory overhead was $8,600.

The total conversion costs for the period were

$44,600

$61,800

$53,200

$8,600