DM are added at the beginning of the process Physical units

DM are added at the beginning of the process.

Physical units are as follows:
Beginning WIP = 40,000 units, 80% completed last period.
Of the 76,000 units started this period, only 42,000 were complete at the end of the period.
Ending WIP was 60% complete as to CC.

Costs are as follows:
Beginning WIP: DM $41,080; CC $95,928
Current month costs: DM $90,000; CC $157,000

What are total costs to be accounted for?

$384,008

$384,808

$252,928

$131,080

Solution

Calculate total cost to be accounted for :

Beginning work in process = (41080+95928) = 137008

Cost added = (90000+157000) = 247000

Total cost to be accounted for = 247000+137008 = 384008

So answer is a) $384008