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Calculator Use this information about Department S to answer the question that follow. Department S had no work in process at

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Answer #1
Direct materials Labor and overhead
Units started and completed 8100 8100
Ending work in process 2700 1080 =2700*40%
Equivalent units 10800 9180
Direct materials Labor and overhead
Costs added 86400 89964
Divide by Equivalent units 10800 9180
Cost per Equivalent unit 8.00 9.80
Units started and completed 8100
X Cost per Equivalent unit 17.8 =8+9.8
Total cost of units completed 144180
Option D $144,180 is correct
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