Question - Department G had 3,925 units, one-third completed at the beginning of the period, 12,545 units were completed during the period, 1,566 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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$28,943
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Costs added during period:
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|
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Direct materials
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$124,992
|
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Direct labor
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$83,328
|
|
Factory overhead
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$27,776
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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 3,925 units of beginning inventory which were completed during the period?
$27,776
$54,114
$22,229
$28,943