In: Accounting
Department G had 2,040 units 25% completed at the beginning of the period, 13,800 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:
Work in process, beginning of period$32,900
Costs added during period:
Direct materials (13,460 units at $8)107,680
Direct labor78,600
Factory overhead26,200
All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 2,040 units of beginning inventory which were completed during the period is (do not round unit cost calculations)
$32,900
$44,664
$46,364
$42,311