Department A had no Work-in-Process at the beginning of the period, 1,400 units were completed during the period, 400 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 period
Direct materials (1,800 at $14.00 $25,200 Direct labor 12,480 Factory overhead 8,320 Assuming that all direct materials are added 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?
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