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Department S had no work in process at the beginning of the period. It added 13,400 units of direct materials during the period at a
Department S had no work in process at the beginning of the period. It added 13,400 units of direct materials during the period at a cost of $93,800; 10,050 units were completed during the period; and 3,350 units were 32% 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 $50,000 and factory overhead was $9,100.
The total cost of units completed during the period was
a.$148,505
b.$115,531
c.$123,754
d.$70,350
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