Department S had no work in process at the beginning of the period , 18,000 units were started during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (FIFO)
Direct Materials 80100
Direct Labor $ 102,300
Factory Overhead $ 37,200
Assuming that all direct materials are placed in process at the beginning of production, What is the total cost of units completed during the period?
a. $80.000
b. $205,600
c. $139,500
d. $219,500
1 answer
it's A