Department S had no work in process at the beginning of the period. It added 12,400 units of direct materials during the period at a cost of $86,800; 9,300 units were completed during the period; and 3,100 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 $54,300 and factory overhead was $9,600.
The total conversion costs for the period were
$\boxed{554,300}
$\boxed{59,600}
$\boxed{544,700}
$\boxed{563,900}$
