Department S had no work in process at the beginning of the period. It added 11,200...

Department S had no work in process at the beginning of the period. It added 11,200 units of direct materials during the period at a cost of $78,400; 8,400 units were completed during the period; and 2,800 units were 36% 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 $50,900 and factory overhead was $8,000. The total cost of units completed during the period was a. $111,389 b. $133,667 c. $104,246 d. $58,800

Expert Solution

UNITS TO ACCOUNT FOR:
Beginning Work in Process units		0
Add: Units Started in Process		11,200
Total Units to account for:		11,200

UNITS TO BE ACCOUNTED FOR:
Units started and completed		8,400
Ending Work in Process		2,800
Total Units to be accounted for:		11,200

Equivalent Units:
	Material Cost		Conversion
	% Completion	Units	% Completion	Units
Units started and completed	100%	8,400	100%	8,400
Ending Work in Process	100%	2,800	36%	1,008
Total Equivalent units		11,200		9,408



COST PER EQUIVALENT UNIT:
	Material		Conversion
Total cost added during the year	78,400		58,900
Equivalent Units	11,200		9,408
Cost per Equivalent unit	7		6.2606

TOTAL COST ACCOUNTED FOR:
Units completed and transferred out (8400 units)
	Equivalent unit	Cost per EU	Total Cost
Material	8,400	7	58800
Conversison Cost	8,400	6.2606	52589
Total cost of Ending Work in process:			111,389

Answer is a. $ 111389

ekkarill92 answered 2 years ago

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