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Department S had no work in process at the beginning of the period. It added 12,200 units of direct materials during the period at a
Department S had no work in process at the beginning of the period. It added 12,200 units of direct materials during the period at a cost of $85,400; 9,150 units were completed during the period; and 3,050 units were 38% 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 $53,800 and factory overhead was $8,000.
The total conversion costs for the period were
a.$61,800
b.$45,800
c.$53,800
d.$8,000
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