Department a Had No Work-In-Process at the Beginning of the Period,1,000

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 period:
$$\begin{array} { | l | r | } \hline \text { Direct materials } ( 1,200 \text { at } \$ 10 ) & \$ 12,000 \\\hline \text { Direct labor } & 5,500 \\\hline \text { Factory overhead } & 4,400 \\\hline\end{array}$$
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?

A) $3,650.
B) $2,900.
C) $2,000.
D) $1,825.

Correct Answer:

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