Assuming that all direct materials are placed in process at the beginning of production, the total cost of the departmental work in process inventory at the end of the period is a.$199,500 b.$16,438 c.$90,000 d.$283,140

Answer is option B

Explanation:

Number of Unit Completed = 18000 Unit

Work In Progress Units = 2000

Equivalent Unit = 18000 + 2000 * 30%

Equivalent Unit = 18600 Unit.

Calculation of Direct Labour Cost = Direct Labour Cost / Number of Unit

Calculation of Direct Labour Cost = 142300 / 18600

Calculation of Direct Labour Cost = $7.6505376

Direct Overhead Cost Per Unit = Overhead Cost / No Of Unit

Direct Overhead Cost Per Unit = 57200 / 18600

Direct Overhead Cost Per Unit = $3.075688

Work In Progress Inventory Cost

Material Cost = 2000 * 5

Material Cost = 10000

Labour Cost = 600 * 7.6505376

Labour Cost = 4590.32258

Overhead Cost = 600 * 3.075688

Overhead Cost = 1845.161290

Work In Progress Inventory Cost = 10000 + 4590.32258 + 1845.161290

Work In Progress Inventory Cost = $16436