1)

Use this information about Department G to answer the question that follow.

Department G had 2,040 units 25% completed at the beginning of the period, 13,800 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$32,500
Costs added during period:
Direct materials (13,460 units at $9)	121,140
Direct labor	72,600
Factory overhead	24,200

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 units started and completed during the period (round unit cost calculations to whole dollars and round your final answer to the nearest dollar)?

a.$206,063

b.$172,655

c.$189,359

d.$105,840

2)

Use this information about Department G to answer the question that follow.

Department G had 2,040 units 25% completed at the beginning of the period, 12,300 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$30,800
Costs added during period:
Direct materials (11,960 units at $9)	107,640
Direct labor	121,300
Factory overhead	24,260

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?

a.$18,700

b.$19,380

c.$15,300

d.$25,194