Department s had no work in process at the beginning of the period. 13,934 units of direct materials were added during the period at a cost of $97,538, 10,451 units were completed during the period, and 3,483 units were 36% 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 $51,257 and factory overhead was $8,903.

what were the total cost of units completed during the period?

select the correct answer.

$157,698
$126,872
$30,826
$97,538

Option (B) is correct.

Explanation:

Equivalent units of production(EUP) - Materials:

= Transferred out + Ending balance

= 10,451 units × 100% + 3,483 units × 100%

= 10,451 + 3,483

= 13,934

Equivalent units of production(EUP) - conversion:

= Transferred out + Ending balance

= 10,451 units × 100% + 3,483 units × 36%

= 10,451 + 1,253.88

= 11,704.88

Material cost =

Material cost =

                      = 73,157

Conversion cost =

Conversion cost =

Conversion cost =

                            = 53,715

Therefore,

Total cost of units completed during the period(10,451 units):

= Material cost + Conversion cost

= 73,157 + 53,715

= 126,872

answer; how many employees will be needed for jobs in the coming period;

answertop managers;