Department a Had No Work-In-Process at the Beginning of the Period

question 39

Multiple Choice

Department A had no Work-in-Process at the beginning of the period, 1,000 units were completed during the period, 200 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period:
$$\begin{array} { l r } \text { Direct materials } ( 1,200 \text { at } \$ 10 ) & \$ 12,000 \\\text { Direct labor } & 5,500 \\\text { Factory overhead } & 4,400\end{array}$$
Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing, what is the total cost of the departmental Work-in-Process Inventory at the end of the period?

• A) $3,650.
• B) $2,900.
• C) $2,000.
• D) $1,825.

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