Carmelita Inc., has the following information available:

At the beginning of the period, there were 500 units in process that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the period 4,500 units were started and completed. Ending inventory contained 340 units that were 30 percent complete as to conversion costs and 100 percent complete as to materials costs. (Assume that the company uses the FIFO process cost method.)

The cost of completing a unit during the current period was

a. $35.89

b. $35.95

c. $36.19

d. $34.88

Department S had no work in process at the beginning of the period. 14,276 units of direct materials were added during the period at a cost of $99,932, 10,707 units were completed during the period, and 3,569 units were 35% 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 $59,013 and factory overhead was $8,096.

What were the total cost of units completed during the period?

Select the correct answer.

$31,994

$135,047

$99,932

$167,041

Department S had no work in process at the beginning of the period. 12,000 units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, and 3,000 units were 30% 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 $49,500 and factory overhead was $9,900.

The total conversion costs for the period were:

a. $9,900

b. $59,400

c. $143,400

d. $49,500