Department G had 3,600 units 25% completed at the beginning of the period, II, 000 units were completed during theperiod; 3, 000 units were 20% completed at the end of the period, and the following manufacturing costs debited to thedepartmental work in process account during the period:Work in process, beginning of periodS40, oooCosts added during period:Direct materials units at S883, 200Direct labor63, oooFactory overhead25, oooAll direct materials are placed in process at the beginning of production and the first - in, first - out method of inventorycosting is used. The total cost of the departmental work in process inventory at the end of the period (round unit costcalculations to four decimal places isS16, 163S21,432S35,670S28, 935
Department G had 3,600 units 25% completed at the beginning of the period, II, 000 units were completed during the
period; 3, 000 units were 20% completed at the end of the period, and the following
departmental work in process account during the period:
Work in process, beginning of period
S40, ooo
Costs added during period:
Direct materials units at S8
83, 200
Direct labor
63, ooo
Factory overhead
25, ooo
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 the departmental work in process inventory at the end of the period (round unit cost
calculations to four decimal places is
S16, 163
S21,432
S35,670
S28, 935
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