Department 9 had 2,200 units 25% completed at the beginning of the period, 13,100 units were completed during the period; 1,900 units were 20% completed at the end of the period, and the folowing manufocturing costs were debited to the departmental work in process sccount during the perlod: All direct materiati are ploced in process at the beginning of preduction and the first-in, firat-out method of inventory costing if used. The total cost of the units started and completed duning the period (de not round unit cost calculations) 196560 8192765 5137.964 5175064