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Department A had no Work-In-Process at the beginning of the period. 2.800 units were completed during the period, 380 units were 50% completed at

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Department A had no Work-In-Process at the beginning of the period. 2.800 units were completed during the period, 380 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 (1,380 at $10) Direct labor Factory overhead $13,800 17,941 14,351 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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