Beginning work in process is 2800 units 68700 units...

Beginning Work-in-Process is 2,800 units; 68,700 units completed, and ending Work-in-Process is 3,900 units, which are 100% complete for direct materials and 50% complete for conversion costs. The beginning WIP Inventory is 100% complete for direct materials and 50% complete for conversion.

Department J had no work in process at the beginning of the period. 18,000 units were completed during the period. 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period (Assuming the company uses FIFO): Direct materials (20,000 at P4) P80,000. Direct labor P102,300. Factory overhead P37,200. Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the departmental work in process inventory at the end of the period? a. P4,500 b. P23,000 c. P6,900 d. P12,500. Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the 18,000 units completed during the period? a. P139,500 b. P219,500 c. P80,000 d. P207,000.

Adi S.

Question

Beginning Work-in-Process is 2,800 units; 68,700 units completed, and ending Work-in-Process is 3,900 units, which are 100% complete for direct materials and 50% complete for conversion costs. The beginning WIP Inventory is 100% complete for direct materials and 50% complete for conversion.

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