Computing equivalent production for overhead, cost per unit, units transferred out, and beginning and ending work in process. The beginning work in process inventory in the Mixing Department of Frank Hanson @ Sons, Inc., on March 1, 19X3, was 12,000 units, to which 50 percent of overhead had been applied at a cost of $6,000. During March, 48,000 units were transferred into the department and 50,000 units were transferred out. Overhead costs of $49,550 were incurred during the month. The 10,000 units in process were estimated to be 80 percent complete as to overhead.

a. Determine the equivalent units of production for overhead.

b. Compute the cost per equivalent unit for overhead.

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

d. Compute the overhead cost in the ending work in process inventory for the Mixing Department.