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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 conversion costs for the period were:
Gray Layer
A sediment or rock layer characterized by its gray color, often indicating the presence of organic material or certain minerals.
Tilted Rocks
Rock formations that have been moved from their original position, usually as a result of tectonic activities, leaving them at an angle.
Flat-topped Mountain
A mountain or hill with a level surface at its summit, typically formed as a result of erosion or volcanic activities.
Mesa
A broad, flat-topped and steep-sided, isolated hill or mountain.
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