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Department J had no work in process at the beginning of the period, 18,000 units were completed 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 $4)$ 80,000Direct labor102,300Factory overhead37,200
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?
A) $219,500
B) $139,500
C) $80,000
D) $207,000
A trial balance that has total debits of $20,000 and total credits of $24,500. Which of error would cause the imbalance?
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