Department S had no work in process at the beginning of the period. 14,954 units of direct materials were added during the period at a cost of $104,678, 11,216 units were completed during the period, and 3,738 units were 38% 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 $51,724 and factory overhead was $9,342. What were the total cost of units completed during the period? a. $104,678 b. $132,714 c. $165,744 d. $33,030

Department S had no work in process at the beginning of the period. 14,954 units of direct materials were added during the period at a cost of $104,678, 11,216 units were completed during the period, and 3,738 units were 38% 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 $51,724 and factory overhead was $9,342. What were the total cost of units completed during the period? a. $104,678 b. $132,714 c. $165,744 d. $33,030

Principles of Cost Accounting

17th Edition

ISBN:9781305087408

Author:Edward J. Vanderbeck, Maria R. Mitchell

Publisher:Edward J. Vanderbeck, Maria R. Mitchell

Chapter5: Process Cost Accounting—general Procedures

Section: Chapter Questions

Problem 9E: AAA Appliances Inc. has two production departments. The nature of the process is such that no units...

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The records of Stone Inc. reflect the following data: Work in process, beginning of month4,000 units one-fourth completed at a cost of 2,500 for materials, 1,400 for labor, and 1,800 for overhead. Production costs for the monthmaterials, 130,000; labor, 70,000; and factory overhead, 82,000. Units completed and transferred to stock45,000. Work in process, end of month5,000 units, one-half completed. Compute the months unit cost for each element of manufacturing cost and the total per unit cost. (Round unit costs to three decimal places.)
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