Part A.

Use this information about Department G to answer the question that follow.

Department G had 1,800 units 25% completed at the beginning of the period, 12,400 units were completed during the period, 1,500 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$34,700
Costs added during period:
Direct materials (12,100 units at $9)	108,900
Direct labor	134,750
Factory overhead	24,500

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 1,800 units of beginning inventory that were completed during the period?

Part B.

Use this information about Department S to answer the question that follow.

Department S had no work in process at the beginning of the period. It added 13,600 units of direct materials during the period at a cost of $81,600. During the period, 10,200 units were completed, and 3,400 units were 25% 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 $70,720, and factory overhead was $30,940.

The total cost of units completed during the period was