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

Department G had 1,920 units 25% completed at the beginning of the period, 12,700 units were completed during the period, 1,600 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	$28,600
Costs added during period:
Direct materials (12,380 units at $9)	111,420
Direct labor	150,480
Factory overhead	37,620

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.$24,960

b.$18,240

c.$19,200

d.$14,400

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

Department G had 1,800 units 25% completed at the beginning of the period, 12,000 units were completed during the period, 1,500 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	$27,000
Costs added during period:
Direct materials (11,700 units at $9)	105,300
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.$175,122

b.$91,800

c.$158,457

d.$191,786