Question - Department S had no work in process at the beginning of the period. It added 13,800 units of direct materials during the period at a cost of $96,600; 10,350 units were completed during the period; and 3,450 units were 20% 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 $50,900 and factory overhead was $8,900.
The total conversion costs for the period were
$8,900
$59,800
$42,000
$50,900