Department g had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period, 3,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: work in process, beginning of period $40,000 costs added during period: direct materials (10,400 units at $8) 83,200 direct labor 63,000 factory overhead 25,000 all direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. what is the total cost of 3,600 units of beginning inventory that were completed during the period (do not round unit cost calculations)?

Total value of beginning WIP: 62,205.61

Explanation:

"first-in, first-out method of inventory costing is used"

From the current cost assing for the beginning WIP we will add the cost added to end this units.

Equivalent units conversion cost:

complete units:                                                       11,000

work on beginning WIP inventory: 3,600 x 25% = (900)

work on ending WIP invenotry: 3,000 x 20% =       600  

            Equivalent Units for Conversion Cost     10,700

Conversion cost per unit: 63,000 labor + 25,000 overhead

Total 88,000

Cost per equivalent units: 88,000 / 10,700 = 8,22429 = 8.2243

Beginning Inventory:

Beginning Cost:              40,000

Conversion Cost added:

3,600 x 75% x 8.2243 = 22.205,6075

Total value of beginning WIP: 62,205.61