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CengageNow l Online teachi × e Department S Had No Work i. Q Process Cost System

ID: 2565255 • Letter: C

Question

CengageNow l Online teachi × e Department S Had No Work i. Q Process Cost Systems Flashc × e Search Textbook Solutions l C × Lin × sjc.cengagenow.com/ilrn/takeAssignment/takeAssignmentMain.do?takeAssignmentSessionLocatorassignment-take Test: Ch 20-5 Test Time Remaining: 1:09:12 Email Instructor Questions b Multiple Choice 20-025 Algorithmic 1. 2. Save Submit Test for Grading Question 3 of 18 Department S had no work in process at the beginning of the period. 11,472 units of direct materials were added during the period at a cost of $80,304, 8,604 units were completed during the period, and 2,868 units were 21% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. 4. Direct labor was $58,869 and factory overhead was $8,627 s.O What were the total cost of units completed during the period? Select the correct answer $123,308 $24,492 $147,800 $80,304 8. 9. 10. O 11 C 12. O 13. O 14. C 15 C 16. 0-Icon Key b Multiple Choice 20-025 Algorithmic Question 3 of 18 Email Instructor Save Submit Test for Grading Cengage Learning | Cengage Technical Support

Explanation / Answer

Cost of direct material = $ 80,304/11,472 = $ 7

2,868 units completed 21 % = 2,868 x 0.21 = 602.28 units completed w.r.t. direct labor & overhead

Units completed w.r.t. direct labor & overhead = 8,604 + 602.28 = 9206.28 units

Total Cost of direct labor and factory overhead = $ 58,869 + $ 8,627 = $ 67,496

Cost of direct labor and factory overhead per unit = $ 67,496/9206.28 = $ 7.331517

Cost of direct labor and factory overhead for 8,604 units = 8,604 x $ 7.331517 = $ 63,080.37

Direct material cost for completed 8,604 units = 8,604 x $ 7 = $ 60,228

Total cost for completed 8,604 units = $ 63,080.37+$ 60,228 = $ 123,308.4

Hence option “1st 123,308” is correct answer.

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