Department S had no work in process at the beginning of the period. It added 14,800 units of direct materials during the period at a cost of $103,600; 11,100 units were completed during the period; and 3,700 units were 34% 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 $51,800 and factory overhead was $8,800. The total conversion costs for the period were a.$51,800 b.$43,000 c.$8,800 d.$60,600