Among the given option, determine equivalent labor and over processing industry limited

a)3,820 b)3,700 c)4,000 d)3,900

Data of ABC processing industry limited is given below Number of units introduced in the process Number of units completed and transferred to next process 3,500 Number of units in process at the end of the period 4,000 400 Stage of completion 80% 50% 50% Material Labor Overheads Normal process loss at the end of the process 100 units