Compute equivalent production, cost per equivalent unit, and ending work in process. (Objs. 1, 2, 3). The following data are given for the Finishing Department of the Commons Company in January 19X9:

Beginning inventory, Units transferred in during month, 8,000 Units transferred to Finished Goods during month, 7,500 Ending work in process, 500 units (25 percent completed as to labor)
Labor costs incurred for month, $20,968.75

a. What is the equivalent production for labor during the month?

b. What is the labor cost per equivalent unit?

c. What is the labor cost in the ending inventory of work in process? LO.1