Manufactures spray cans of insect repellent. On August 1, 2013, the company had 9,800 units in the beginning WIP Inventory that were 100 percent complete as to canisters, 60 percent complete as to other materials, 40 percent complete as to direct labor, and 20 percent complete as to overhead. During August, BeGone started 81,500 units in the manufacturing process. Ending WIP Inventory included 4,600 units that were 100 percent complete as to canisters, 40 percent complete as to other materials, 20 percent complete as to direct labor, and 10 percent complete as to overhead.
Cost information for the is as follows:
Beginning WIP Inventory
Canisters $6535
Other Direct Materials $6,174
Direct Labor $5,594
Overhead $1,070
August Costs
Canisters $61,940
Other Direct Materials $86,793
Direct Labor $82,026
Overhead $160,176