Department G had 1,920 units 25% completed at the beginning of the period, 13,100 units were...

Department G had 1,920 units 25% completed at the beginning of the period, 13,100 units were completed during the period, 1,600 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	$26,700
Costs added during period:
Direct materials (12,780 units at $8)	102,240
Direct labor	76,200
Factory overhead	25,400

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 the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$15,312

b.$12,800

c.$14,684

d.$19,906

Expert Solution

Unit Information

Unit in beginning	1,920	Units transferred Out	13,100
Units transferred in during the period	12,780	Ending WIP	1,600
Total Units accounted for	14,700	Less opening WIP	(1,920)
		Units transferred in	12,780


Units transferred out		Material	Conversion
From opening WIP	1,920	-	1,440	Material 0% and Conversion-75%
From current month Input	11,180	11,180	11,180	Material 100% and Conversion-100%
Total for the period	13,100	11,180	12,620

		Equivalent units
Units Accounted For		Material	Conversion
Units completed and transferred out	13,100	11,180	12,620	As per above table
Units in ending WIP	1,600	1,600	320	Material 100% and Conversion-20%
Total Units accounted for	14,700	12,780	12,940


Cost Information		Material	Conversion	Total

Cost incurred during the period- conversion (76200+25400)		102,240	101,600	203,840
Total units		12,780	12,940
Cost per Equivalent unit-Total cost/Total Units		8.00	7.85


Cost accounted for
		Material	Conversion	Total
Closing WIP- Equivalent Units-Material	1,600	12,800	-	12,800
Closing WIP- Equivalent Units-Conversion	320	-	2,512	2,512
Total		12,800	2,512	15,312

Hence option A is the correct solution.

ekkarill92 answered 2 years ago

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