Part 1 In a process cost system, the amount of work in process inventory is valued by finding the sum of all open job costs multiplying units in ending inventory by the direct materials cost per unit finding the sum of all completed jobs allocating departmental costs between completed and partially completed units

Part 2

Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period $40,000 Costs added during period: Direct materials (10,400 units at $8) 83,200 Direct labor 63,000 Factory overhead 25,000

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 units started and completed during the period (round unit cost calculations to four decimal places)? a. $190,275 b. $120,060 c. $211,200 d. $20,934