Department S had no work in process at the beginning of the period. 11,783 units

Question

Department S had no work in process at the beginning of the period. 11,783 units of direct materials were added during the period at a cost of $ 82,481. 8,837 units were completed during the period, and 2,946 units were 23% 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 $50,433 and factory overhead was $8,354. What were the total cost of units completed during the period? Explain how you got the answer please. A. $24,809 B. $82,481 C.$116,459 D. $141,268

Explanation / Answer

units Equivalent units cost % of completion DM    11,783                           8,837            82,481 75% Comleted units      8,837                              678            61,859 Direct labor    50,433                           9,515      66,602.06 81% factory ohs      8,354 total conversion    58,787      49,856.94 total cost of completed unit    116,459.01

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