7. Department G had 3,284 units, one-third completed at the beginning of the period, 12,752 units were completed during the period, 1,625 units were one-fifth 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: $32,145

Costs added during period:

Direct materials $127,152

Direct Labor: $84,768

Factory Overhead: $28,265

Assuming that all direct materials are placed in process at the beginning of production and that 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. $28,256

B. $21,692

C. $11,982

D. $127,152

8. Department G had 3,623 units, one-third completed at the beginning of the period, 13,497 units were completed during the period, 1,771 units were one-fifth 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: $29,132

Costs added during period:

Direct materials $129,681

Direct Labor: $86,454

Factory Overhead: $28,818

Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the total cost of 3,623 units of beginning inventory which were completed during the period?

A. 22951

B. 28818

C. 29132

D. 51153