Department S had no work in process at the beginning of the period. 12,000 units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, 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 were:
A) $117,000
B) $143,400
C) $121,000
D) $127,450

Question

Quizplus · Accepted Answer

The total cost of units completed during the period is the sum of the cost of direct materials, direct labor, and factory overhead. The cost of direct materials is $84,000, the cost of direct labor is $49,500, and the cost of factory overhead is $9,900. Therefore, the total cost of units completed during the period is $84,000 + $49,500 + $9,900 = $143,400.

Department S Had No Work in Process at the Beginning