Department S had no work in process at the beginning of the period. It added 14,800 units of direct materials during the period at a cost of $103,600; 11,100 units were completed during the period; and 3,700 units were 32% 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 $58,700 and factory overhead was $8,800. The total cost of units completed during the period was a.$77,700 b.$138,694 c.$130,742 d.$166,433

b.$138,694

Explanation:

units started during the period 14,800

total cost for the period $103,600

11,100 units were completed

3,700 were 32% completed with respect to overhead and labor = 1,184 equivalent units

100% of units were completed with respect to materials

direct labor $58,700

cost per equivalent unit = $58,700 / 12,284 units = $4.7786 per unit

overhead $8,800

cost per equivalent unit = $8,800 / 12,284 units = $0.7164 per unit

materials $103,600

cost per equivalent unit = $103,600 / 14,800 = $7 per unit

total cost per equivalent unit = $4.7786 + $0.7164 + $7 = $12.495

total cost of completed units = $12.495 x 11,100 = $138,694.50

answer; no individual buyer or seller has any significant impact on the market price;

answer; burned it;