Department G had 3,543 units, one-third completed at the beginning of the period, 13,565 units...

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Accounting

Department G had 3,543 units, one-third completed at the beginning of the period, 13,565 units were completed during the period, 1,705 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 $33,924
Costs added during period:
Direct materials $120,600
Direct labor $80,400
Factory overhead $26,800

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 units "started and completed" during the period?

Select the correct answer.

$53,822
$20,407
$120,600
$187,495

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