1. Department G had 2,040 units 25% completed at the beginning of the period, 12,200 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 $28,700 Costs added during period: Direct materials (11,860 units at $8) 94,880 Direct labor 85,800 Factory overhead 28,600 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 the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$16,833

b.$13,600

c.$21,883

d.$16,025

2. Department R had 4,100 units in work in process that were 76% completed as to labor and overhead at the beginning of the period; 26,700 units of direct materials were added during the period; 28,800 units were completed during the period; and 2,000 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. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was

a. 30,504

b. 34,900

c. 28,800

d. 26,404