Post Utme Elizade University 2021 Accounting Question 35

A manufacturing company uses the process costing method. The company has two departments: Cutting and Assembly. The Cutting department has a beginning work-in-process inventory of 100 units with a cost of 10 per unit. During the period, the department started 500 units and added 15 per unit to the work-in-process inventory. The Assembly department has a beginning work-in-process inventory of 200 units with a cost of 20 per unit. During the period, the department started 600 units and added 25 per unit to the work-in-process inventory. What is the total cost of goods available for sale?