Computing equivalent production for labor, cost per unit, units transferred out, and beginning and ending work in process. The beginning work in process inventory in the Assembling Department of the Hauser Company on August 1, 19X7, was 600 units, to which 60 percent of labor had been applied at a cost of $720. During August, 8,000 units were transferred into the department and 6,800 units were transferred out. Labor costs of $15,360 were incurred during the month. The 1,800 units in the ending work in process for the Assembling Department were estimated to be 50 percent complete as to labor.

a. Determine the equivalent units of production for labor.

b. Compute the cost per equivalent unit for labor.

c. Compute the labor cost in the units transferred out during the month.

d. Compute the labor cost in the ending work in process inventory for the Assembling Department.