Department G had 2,280 units 25% completed at the beginning of the period, 12,300 units were...

Department G had 2,280 units 25% completed at the beginning of the period, 12,300 units were completed during the period, 1,900 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 $28,500 Costs added during period: Direct materials (11,920 units at $9) 107,280 Direct labor 77,400 Factory overhead 25,800 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 (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? a. $19,529 b. $26,441 c. $17,100 d. $20,339

Expert Solution

Answer is D

Working:

Beginning Inventory	2280
Started	11920
Units to be accounted for	14200

Completed and transferred	12300
Ending inventory	1900
Units accounted for	14200

Total units Completed	12300
Beginning inventory completed	2280
Started and completed during the period	10020

Calculation of equivalent units of porduction

	Units	Material		Direct labor		Overhead
		%	Eq.Units	%	Eq.Units	%	Eq.Units
Beginning Inventory	2280	0%	0	75%	1710	75%	1710
Started and finished	10020	100%	10020	100%	10020	100%	10020
Ending Work in process	1900	100%	1900	20%	380	20%	380
Total Equivalent units			11920		12110		12110


	Material	Labor	Overhead
Costs incurred	107280	77400	25800
Total Equivalent units	11920	12110	12110
Cost per equivalent unit	9.00	6.39	2.13
	Material	Labor	Overhead	Total
Equivalent units of ending inventory	1900	380	380
Value of ending inventory	17100	2429	810	20339

ekkarill92 answered 1 year ago

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