Computing equivalent production for labor, cost per unit, and ending work in process. The following data are given for the Baking Department of the Hatfield Company in January 19X3:

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?

Beginning inventory, -0- Units transferred in during month, 8,000 Units transferred to next department during month, 7,500 Ending work in process, 500 units (one-quarter completed as to labor) Labor costs incurred for month, $20,968.75