90- 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

a. $126,400

b. $110,400

c. $151,680

d. $64,000

2- 40) Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 2 during the period for direct materials is

a.

Work in ProcessDepartment 2100,000

Materials100,000

b.

Materials55,000

Work in ProcessDepartment 255,000

c.

Materials100,000

Work in ProcessDepartment 2100,000

d.

Work in ProcessDepartment 255,000

Materials55,000