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Department S had no work in process at the beginning of the period. It added 11,200...

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

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Answer #1
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
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