1. (1 point) Beginning inventory consisted of 1,200 units. All materials and 40 percent of labor and overhead were added in the prior period at a cost of $17,690. In addition, another 7,500 units were started and completed during the current period. The cost per equivalent unit is $5.50 for materials; $12.70 for labor, and $6.80 for overhead. What is the total cost of goods transferred out in the current period using FIFO?

a. $201,540

b. $217,500

c. $219,230

d. $187,500

e. $205,190

f. $223,190

g. $214,334

h. None of the above

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