(solution) Department S had no work in process at the beginning of the

(solution) Department S had no work in process at the beginning of the

 

Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials 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

a. $59,400
b. $9,900
c. $143,400
d. $49,500