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Department S had no work in process at the beginning of the period. It added 14,800 units of direct materials during the period at a
Department S had no work in process at the beginning of the period. It added 14,800 units of direct materials during the period at a cost of $103,600; 11,100 units were completed during the period; and 3,700 units were 36% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $56,100 and factory overhead was $9,100.
The total conversion costs for the period were
$65,200
$56,100
$9,100
$47,000
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