1.

Department G had 2,040 units 25% completed at the beginning of the period, 13,200 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$28,300
Costs added during period:
Direct materials (12,860 units at $8)	102,880
Direct labor	88,200
Factory overhead	29,400

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 2,040 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

2.

Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data for the products and departments are listed below.

Product	Number of Units	Direct Labor Hours Per Unit	Machine Hours Per Unit
Blinks	1,109	3	8
Dinks	1,895	5	9

All of the machine hours take place in the Fabrication department, which has an estimated overhead of $117,500. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $85,100.

Ramapo Company uses a single plantwide overhead rate to apply all factory overhead costs based on direct labor hours. The factory overhead allocated per unit of Dinks is

a.$63.32

b.$255.33

c.$79.15

d.$17.92

3.

Reynold's Company has a product with fixed costs of $305,000, a unit selling price of $26, and unit variable costs of $19. The break-even sales (units) if the variable costs are decreased by $3 is

a.43,571 units

b.19,063 units

c.30,500 units

d.16,053 units