Department a had no work-in-process at the beginning of the period, 1,000 units were completed during the period, 200 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental work-in-process account during the perioddm (1,200@$10) $12,000dl 5,000factory overhead 4,400assuming that all direct materials are placed in process at the beginning of production and department a uses weighted-average process costing, what is the total cost of the departmental work-in-process inventory at the end of the period? a. $3,650b. $2,900c. $2,000d. $1,825

Materials total cost equal to 2,000 the correct option is C

C. $2,000

Explanation:

Conversion Cost

conversion cost = labor + overhead

CC = 5,000 + 4,400 = 9,400

complete during the period   1,000 units

ending inventory                       200 units 50%

Equivalent units:

completed + ending worked portion

1,000 + 200 x 50% = 1,000 + 100 = 1,100

CC equivalent unit cost  9,400/1,100 x 100 = 854.55

Materials

Cost     $ 12,000

Equivalent units

completed  1,000

ending          200 at 100%

completed + ending times added portion

1,000 + 200 x 100 % = 1,200

Equivalent unit cost: 12,000 / 1,200 = 10

Ending inventory 200 x 10 =         2,000

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