Department S had no work in process at the beginning of the period. It added 12,600 units of direct materials during the period at a cost of $88,200. During the period, 9,450 units were completed, and 3,150 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 $58,700, and factory overhead was $9,300. The total conversion costs for the period were