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Department A had no Work-in-Process at the beginning of the period, 1,200 units were completed during the period, 300 units were 50% completed at the

Department A had no Work-in-Process at the beginning of the period, 1,200 units were completed during the period, 300 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 (1,500 at $12.00)

$

18,000

Direct labor

8,910

Factory overhead

5,940

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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