Question
Department A had no Work-in-Process at the beginning of the period, 2,200 units were completed during the period, 800 units were 50% completed at the
Department A had no Work-in-Process at the beginning of the period, 2,200 units were completed during the period, 800 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period |
Direct materials (3,000 at $22.00) | $ | 66,000 |
Direct labor |
| 32,760 |
Factory overhead |
| 21,840 |
Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing, what is the total cost of the departmental Work-in-Process Inventory at the end of the period? |
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