Department G had 2,280 units 25% completed at the beginning of the period, 13,900 units were completed during the period, 1,900 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$30,900
Costs added during period:
Direct materials (13,520 units at $9)	121,680
Direct labor	137,100
Factory overhead	54,840

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?

a.$29,146

b.$20,900

c.$22,420

d.$17,100

At the end of April, Cavy Company had completed Job 766 and 765. According to the individual job cost sheets the information is as follows:

Job	Direct Materials	Direct Labor	Machine Hours
Job 765	$6,720	$2,016	24
Job 766	14,535	4,590	85

Job 765 consisted of 144 units, and Job 766 consisted of 425 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $103 per hour.

a. Determine the balance on the job cost sheets for each job.

Job 765	$----------
Job 766	$-----------

b. Determine the cost per unit at the end of April. Round to the nearest cent.

Job 765	$--------
Job 766	$----------

Thanks!