Department S had no work in process at the beginning of the

Department S had no work in process at the beginning of the period. It added 11,200 units of direct materials during the period at a cost of $78,400; 8,400 units were completed during the period; and 2,800 units were 36% 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 $50,900 and factory overhead was $8,000. The total cost of units completed during the period was a. $111,389 b. $133,667 c. $104,246 d. $58,800

Solution

Equivalent units units % Materials % CC Completed & Transferred 8,400 100% 8,400 100% 8,400 Ending work in process 2,800 100% 2,800 36% 1008 Equivalent units 11,200 11,200 9,408 Cost per unit Materials CC total cost 78,400 58900 equivalent units 11,200 9,408 cost per unit 7 6.260629 13.26063 thus the total cost of units transferred will be 8,400*13.26063 111389.3 answer option a) 111,389 answer