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Department A had no Work-in-Process at the beginning of the period, 1,900 units were completed during the period, 650 units were 50% completed at the

Department A had no Work-in-Process at the beginning of the period, 1,900 units were completed during the period, 650 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 (2,550 at $19.00)

$

48,450

Direct labor

24,030

Factory overhead

16,020

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?

$22,559.

$12,350.

$18,200.

$11,279.

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