Department J had no work in process at the beginning of the period, 18,000 units were completed and transferred out during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (Assuming the company uses FIFO):
| Direct materials (20,000 at $4) | $ 80,000 |
| Direct labor | 102,300 |
| Factory overhead | 37,200 |
Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the 18,000 units completed during the period? Answer
| $139,500 | ||
| $219,500 | ||
| $80,000 | ||
| $207,000 |