Assuming that all materials are added at the beginning of the process and the labor and factory overhead are applied evenly during the process, compute the figures to be inserted in the blank spaces of the following data, using the average costmethod.

Case 1 Case 2 Case 3 Units in process, beginning of period .300 None Materials cost in process, beginning of period 915 None $568 Overhead cost in process, beginning of period..300 None $188 Units started in process Units transferred...1,300 8,000 Units in process, end of period .. ..200 Stage of completion .. . .1/4 Equivalent units-materials.- Equivalent units-labor and factory overhead ...- Materials cost, current month._ . . . . $3,660 $13,120 $- Labor and factory overhead cost, current month$5,100 $16,200 Materials unit cost for period.... Labor and factory overhead unit cost for period . .. $- 19,200 1,400 1/5 18,440 $1.60 $0.30 $0.20 $2.00