Question 21 (4 points) Department J had no work in process at the beginning of the period. 18,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period (Assume the company uses weighted average method and rounds cost per unit to two decimal places): Direct materials (20,000 at $5) Direct labor Factory overhead $100,000 142,300 57,200