The following information is available for Department C for the
month of June:
Units
Cost
Work in process, June 1
(70% complete)
10,000
Direct materials
$ 36,000
Direct labor
18,000
Manufacturing
overhead
24,000
Total work in process,
June 1
$78,000
Started in production
during June
40,000
Costs added:
Direct materials
$108,000
Direct labor
48,000
Manufacturing
overhead
60,600
Total costs added
during June
$216,600
Work in process, June
30 (80% complete)
4,000
Materials are added at the beginning of the process....