Question - Department A had no Work-in-Process at the beginning of the period, 1,200 units were completed during the period, 300 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 (1,500 at $12.00) $18,000
Direct labor 8,910
Factory overhead 5,940
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?