Department S had no work in process at the beginning of the period. It added 13,000 units of direct materials during the period at a cost of $78,000. During the period, 9,800 units were completed, and 3,200 units were 20% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $66,816, and factory overhead was $14,616. The total cost of units completed during the period was

Phoenix guitars is interested in pursuing backward integration to take greater ownership of the extraction of raw materials and production of components used in its signature line of guitars. although this approach would lower the overall cost of producing a guitar, the costs associated with producing electronic pickupsfor sound amplification are far greater than those associated with sourcing pickups from a reliable supplier. which of the following approaches is likely to produce superior results? a) invest in vertical integration despite the cost of producing pickups.b) abandon the idea of vertical integration entirely.c) pursue taper integration.d) introduce a budget line of guitars to diversify the firm's offerings.