Department G had 2,040 units 25% completed at the beginning of the period, 13,800 units were completed during the period, 1,700 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 $31,800 Costs added during period: Direct materials (13,460 units at $9) 121.140 Direct labor 78,600 Factory overhead 26,200 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? O a. $17,915 Ob. $15.300 Oc. $17.261 Od. $23.290 DepartmentG had 2,280 units 25 % completed at the beginning of the period, 13,500 units were completed during the period, 1,900 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 $34,800 Costs added during period: Direct materials (13,120 units at $9) 118,080 Direct labor 85,800 Factory overhead 28,600 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of 2,280 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? Oa. $51,398 Ob. $46,558 Oc. $34,800 Od. $49.498 The following production data were taken from the records of the finishing department for June: Inventory in process, June 1, 25 % completed 180 units Transferred to finished goods during June 5,500 units Equivalent units of production during June 5,855 units Determine the number of equivalent units of production in the June 30, finishing department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25 % applies to both direct materials and conversion costs. Oa. 320 units Ob. 600 units Oc. 480 units Od. 400 units