Department G Had 3,600 Units 25% Completed at the Beginning

question 71

Multiple Choice

Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 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: All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of the units started and completed during the period (round unit cost calculations to four decimal places) ?

• A) $211,200
• B) $120,060
• C) $190,275
• D) $20,934

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