Question - Department G had 3,424 units, one-third completed at the beginning of the period, 13,909 units were completed during the period, 1,690 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:
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Work in process, beginning of period
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$27,106
|
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Costs added during period:
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|
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Direct materials
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$122,481
|
|
Direct labor
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$81,654
|
|
Factory overhead
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$27,218
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Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the total cost of the units "started and completed" during the period?
$192,581
$46,069
$122,481
$19,809