Computing equivalent production for overhead, cost per unit, costs transferred out, and ending work in process. During the month, 6,800 units of product were started into production in a department, of which 6,500 were completed. Of the 6,500 completed units, 250 are still on hand and have not been physically transferred to the next department. The 300 units still in process are estimated to be one-third complete as to labor and overhead. Overhead for the month was $46,000.

a. What is total overhead cost applicable to the 6,300 units transferred to the next department?

b. What is the overhéad cost applicable to the 250 units completed and still on |

hand?

c. What is the overhead cost applicable to the uncompleted units on hand?