Use this information about Department S to answer the question that follow. cost of $92,400. During the period, 9,900 units Department S had no work in process at the beginning of the period. It added 13,200 units of direct materials during the period at were completed, and 3,300 units were 35% completed as to labor and overhead t the end of the period. All materials are added at the beginning of the process. Direct labor was $59,697, and factory overhead was $19,899 The total cost of units completed during the period was Oa. $140,580 Ob. $122,760 Oc. $168,696 Od. $69,300 The debits to Work in Process-Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units $7,400 Conversion costs, 3,000 units, 50% completed 5,700 Materials added during May, 10,000 units 26,900 Conversion costs during May 33,700 Goods finished during May, 11,500 units May 31 work process, 1,500 units, 50% completed 0 All direct materials are placed in process at the beginning of the process, and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is O a. $3.37 Ob. $4.11 O c. $2.69 Od. $2.34 Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 2 during the period for direct materials is O a. Work in Process-Department 2 55,000 Materials 55,000 Ob. Materials 55,000 Work in Process-Department 2 55,000 O c. Materials 100,000 Work in Process-Department 2 100,000 Od. Work in Process-Department 2 100,000 Materials 100,000