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Department G had 1,920 units 25% completed at the beginning of the period, 12,100 units were completed during the period, 1,600 units were 20% completed

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Department G had 1,920 units 25% completed at the beginning of the period, 12,100 units were completed during the period, 1,600 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $32,100 Costs added during period: Direct materials (11,780 units at $8) 94,240 Direct labor 88,200 Factory overhead 29,400 All direct materials are placed in process at the beginning of production and the first-In, first-out method of inventory costing is used. The total cost of 1,920 units of beginning inventory which were completed during the period is (do not round unit cost calculations) 543,446 547.883 $32,100 $46,263

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