1. Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 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.......................................$40,000

Costs added during period:

Direct materials (10,400 units at $8) .........................................83,200

Direct labor.......................................................................63,000

Factory overhead...............................................................25,000

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of the units started and completed during the period (round unit cost calculations to four decimal places)?

a. $211,200

b. $20,934

c. $190,275

d. $120,060

2. Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 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......................................$40,000

Costs added during period:

Direct materials (10,400 units at $8) ....................................... 83,200

Direct labor......................................................................63,000

Factory overhead...............................................................25,000

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of 3,600 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places)?

a. $19,275

b. $40,000

c. $62,206

d. $16,163

3. The Blue Lake Water Company has two departments, Purifying and Bottling. The Bottling Department received 76,000 liters from the Purifying Department. During the period, the Bottling Department completed 74,000 liters, including 3,000 liters of work in process at the beginning of the period. The ending work in process was 5,000 liters. How many liters were started and completed during the period?

a. 79,000

b. 73,000

c.74,000

d. 69,000