Question: Department S had no work in process at the beginning of the period. It added 11,200 units of direct materials during the period at a

Department S had no work in process at the beginning of the period. It added 11,200 units of direct materials during the period at a cost of $78,400; 8,400 units were completed during the period; and 2,800 units were 36% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $50,900 and factory overhead was $8,000. The total cost of units completed during the period was a. $111,389 b. $133,667 c. $104,246 d. $58,800

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