Question: Department S had no work in process at the beginning of the period. It added 13,800 units of direct materials during the period at a
Department S had no work in process at the beginning of the period. It added 13,800 units of direct materials during the period at a cost of $96,600; 10,350 units were completed during the period; and 3,450 units were 30% 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 $53,300 and factory overhead was $9,600.
The total cost of units completed during the period was
$120,905
$129,632
$72,450
$155,558
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