Question

Use this information about Department S to answer the questions that follow.

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. During the period, 9,000 units were completed, 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. $49,500

c. $143,400

d. $9,900

Answer

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