Department G had 2,160 units 25% completed at the beginning of
the period, 12,400 units were completed during the period, 1,800
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
$32,700
Costs added during period:
Direct materials (12,040 units at $8)
96,320
Direct labor
90,000
Factory overhead
30,000
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 2,160 units of beginning inventory which
were completed during the period is (do not round unit cost
calculations)
$32,700
$50,408
$48,608
$45,427