10. Department G had 1,920 units 25% completed at the beginning of the period, 13,700 units were completed during the period, 1,600 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	$34,400
Costs added during period:
Direct materials (13,380 units at $8)	107,040
Direct labor	74,400
Factory overhead	24,800

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.$15,144

b.$14,558

c.$19,687

d.$12,800

11.

Department M had 2,800 units 60% completed in process at the beginning of June, 12,400 units completed during June, and 1,700 units 27% completed at the end of June. The number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories is

a.14,559 units

b.12,859 units

c.11,179 units

d.9,600 units

12.

In the manufacture of 10,000 units of a product, direct materials cost incurred was $175,600, direct labor cost incurred was $110,300, and applied factory overhead was $42,900. What is the total conversion cost?

a.$153,200

b.$328,800

c.$175,600

d.$42,900