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Department Z had no work in process at the beginning of the period, 18,000 units were started during the period, 2,000 units were 30% completed
Department Z had no work in process at the beginning of the period, 18,000 units were started during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (assuming the company uses FIFO):
Direct materials | $80,100 |
Direct labor | 102,300 |
Factory overhead | 37,140 |
Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the units completed during the period?
a.$80,100
b.$205,600
c.$213,310
d.$134,400
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