Department S had no work in process at the beginning of the period. It added 11,000 units of direct materials during the period at a cost of $77,000. During the period, 8, 300 units were completed, and 2,700 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 $63,770, and factory overhead was $12, 754. The total cost of units completed during the period was a. $116,200 b. $127,820 c. $153,384 d. $58,100

Principles of Cost Accounting
17th Edition
ISBN:9781305087408
Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Edward J. Vanderbeck, Maria R. Mitchell
Chapter5: Process Cost Accounting—general Procedures
Section: Chapter Questions
Problem 7E: The records of Stone Inc. reflect the following data: Work in process, beginning of month4,000 units...
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Department S had no work in process at the beginning of the period. It added 11,000 units of direct materials during the period at a cost of
$77,000. During the period, 8, 300 units were completed, and 2,700 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 $63,770, and factory overhead was $12, 754. The
total cost of units completed during the period was a. $116,200 b. $127,820 c. $153,384 d. $58,100
Transcribed Image Text:Department S had no work in process at the beginning of the period. It added 11,000 units of direct materials during the period at a cost of $77,000. During the period, 8, 300 units were completed, and 2,700 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 $63,770, and factory overhead was $12, 754. The total cost of units completed during the period was a. $116,200 b. $127,820 c. $153,384 d. $58,100
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