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Deparment 5 had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a

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Deparment 5 had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $70,000; 7,500 unite were completed during the period; and 2,500 un/ts were 28% completed as to labor and overhesd at the end of the period. All materials are added at the beglining of the process. Direct labor was 559,700 and factory overhesd was 59,000. The total cost of units completed during the period was 34300 Stis,3 s)ut, 104 S11kios

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