Department G had 3,300 units, one-third completed at the beginning of the period, 13,843 units were completed during the period, 1,772 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:
- Work in process, beginning of period $28,550
- Costs added during period:
- Direct materials $110,223
- Direct labor $73,482
- Factory overhead $24,494
a) Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the total cost of the departmental work in process inventory at the end of the period?
b) Assuming the same as above, what is the total cost of 3,600 units of beginning inventory which were completed during the period?
c) Assuming the same FIFO method, what is the total cost of the units "started and completed" during the period?