In: Accounting
Department G had 2,280 units 25% completed at the beginning of the period, 13,900 units were completed during the period, 1,900 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:
Work in process, beginning of period | $30,900 |
Costs added during period: | |
Direct materials (13,520 units at $9) | 121,680 |
Direct labor | 137,100 |
Factory overhead | 54,840 |
All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of the departmental work in process inventory at the end of the period?
a.$29,146
b.$20,900
c.$22,420
d.$17,100
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