1-9- Department S had no work in process at the beginning of the period. It added 10,600 units of direct materials during the period at a cost of $84,800. During the period, 8,000 units were completed, and 2,600 units were 20% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,416, and factory overhead was $17,040. The total cost of units completed during the period was

2- 10-Department R had 5,000 units in work in process that were 80% completed as to labor and overhead at the beginning of the period. During the period, 34,100 units of direct materials were added, 36,700 units were completed, and 2,400 units were 40% 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

3- 12- Use this information about Department G to answer the question that follow.

Department G had 2,400 units 25% completed at the beginning of the period, 12,700 units were completed during the period, 2,000 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	$29,500
Costs added during period:
Direct materials (12,300 units at $9)	110,700
Direct labor	87,500
Factory overhead	50,000

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 2,400 units of beginning inventory that were completed during the period?