Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a just-in-time cell for each customer. The following information relates only to one customer's just-in-time cell for the coming year. Projected labor and overhead, $3,940,544; materials costs, $35 per unit. Planned production included 5,354 hours to produce 19,196 motor drives. Actual production for August was 1,831 units, and motor drives shipped amounted to 1,353 units.

From the foregoing information, determine the manufacturing cost per unit. Round to the nearest cent.

Select the correct answer.

A. $2912.45 B. $205.28 C. $2,152.13 D. $736.00

#60

8. Department G had 3,623 units, one-third completed at the beginning of the period, 13,497 units were completed during the period, 1,771 units were one-fifth 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: $29,132

Costs added during period:

Direct materials $129,681

Direct Labor: $86,454

Factory Overhead: $28,818

Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the total cost of 3,623 units of beginning inventory which were completed during the period?

A. 22951

B. 28818

C. 29132

D. 51153