Question

Department A had no Work-in-Process at the beginning of the period, 1,900 units were completed during the period, 650 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period

Direct materials (2,550 at $19.00)	$	48,450
Direct labor		24,030
Factory overhead		16,020

Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing, what is the total cost of the departmental Work-in-Process Inventory at the end of the period?

$22,559.

$12,350.

$18,200.

$11,279.

Answer 1

Equivalent Units
				Direct Materials	Conversion
	Units Completed		1900	1900	1900
	Ending Inventory		650	650	325
	Total Equivalent Units			2550	2225
	Total Costs			Direct Materials	Conversion
	Direct Materials			48450
	Direct Labor				24030
	Factory Overhead				16020
	Total Costs			48450	40050
	Total Equivalent units			2550	2225
	Unit price			19.00	18.00
	Ending, Inventory			650	325
	Unit price			19	18
	Total Cost		18200	12350	5850
	Total cost of departmental work in process at the end of the period is $ 18200