Department A had 4,000 units in Work in Process that were 69% completed at the beginning of the period at a cost of $8,000. During the period, 33,400 units of direct materials were added at a cost of $76,820, and 34,400 units were completed. At the end of the period, 3,000 units were 28% completed. All materials are added at the beginning of the process. Direct labor was $25,800 and factory overhead was $5,000. The cost of the 3,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $7,299 b. $7,697 c. $8,494 d. $6,900

The Converting Department of Comfy Touch Towel and Tissue Company had 1,040 units in work in process at the beginning of the period, which were 60% complete. During the period, 21,600 units were completed and transferred to the Packing Department. There were 1,160 units in process at the end of the period, which were 30% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount box does not require an entry, leave it blank. Comfy Touch Towel and Tissue Company Number of Equivalent Units of Production Direct Units Materials Conversion Whole Equivalent Units Equivalent Units Inventory in process, beginning 00000 Started and completed Transferred to Packing Department Inventory in process, ending Total

Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 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: Line Item Description Amount Work in process, beginning of period $ 60,000 Costs added during period:        Direct materials (10,400 at $9.8365) 102,300      Direct labor 79,800      Factory overhead 25,200 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, the materials and conversion cost per unit (rounded to the nearest cent), respectively, are

Department G had 1,920 units 25% completed at the beginning of the period, 13,300 units were completed during the period; 1,600 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $26,700 Costs added during period:     Direct materials (12,980 units at $8) 103,840   Direct labor 86,400   Factory overhead 28,800 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations) $91,040 $170,856 $210,764 $190,810