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The Following Information Is Available for Department C for the Month

question 66

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The following information is available for Department C for the month of June:  Units  Cost  Work in process, June 1 (70% complete)  10,000 Direct materials $36,000 Direct labor 18,000 Manufacturing overhead 24.000Total work in process, June 1 $78,000Started in production during June 40,000 Costs added:  Direct materials $108,000 Direct labor 48,000 Manufacturing overhead 60,600 Total costs added during June $216,600 Work in process, June 30 (80% complete ) 4,000\begin{array}{lr}&\text { Units }& \text { Cost }\\\text { Work in process, June } 1 \text { (70\% complete) } & 10,000\\\text { Direct materials } && \$ 36,000 \\\text { Direct labor } && 18,000 \\\text { Manufacturing overhead } && 24.000\\ \text {Total work in process, June 1 }&&\$78,000\\ \text {Started in production during June }&40,000\\\text { Costs added: } & \\\text { Direct materials } && \$ 108,000 \\\text { Direct labor } && 48,000 \\\text { Manufacturing overhead } && 60,600\\\text { Total costs added during June }&&\$216,600\\\text { Work in process, June } 30 \text { (80\% complete }) &4,000\end{array}
Materials are added at the beginning of the process. Round unit costs to two decimal places.
The cost of goods transferred out using the weighted average method is


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