1) In the manufacture of 9,500 units of a product, direct materials cost incurred was $148,200, direct labor cost incurred was $81,300, and applied factory overhead was $53,500. What is the total conversion cost?

a.$107,840

b.$229,500

c.$134,800

d.$283,000

2) Department M had 2,000 units 56% completed in process at the beginning of June, 13,300 units completed during June, and 1,800 units 29% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories?

a.12,702 units

b.11,300 units

c.13,822 units

d.15,622 units

3) Department G had 2,160 units 25% completed at the beginning of the period, 12,600 units were completed during the period, 1,800 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	$33,500
Costs added during period:
Direct materials (12,240 units at $9)	110,160
Direct labor	78,000
Factory overhead	26,000

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is 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.$18,461

b.$16,200

c.$19,215

d.$24,980