Q12.

Q11.

Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000. During the period, 9,000 units were completed, and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Diroct labor was $47,500, and factory overbead was $9,900. The total conversion costs for the period were a. $59,400 b. $9,900 c. 557,400 d. $143,400 Department S had no work in process at the beginning of the period. It added 12,000 units of derect materials during the period at a cost of $96,000. Derring the . period, 9,000 units were completed, and 3,000 units were 30% 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 $49,500, and factory overhead was $9,900. The total cost of units completed during the period was a. $143,400 b. $127,450 c. 5126,000 d. $117,000