Calculating Equivalent Units. Complete the requirements for each item in the following.

A total of $10,000$ units of product remain in the Assembly department at the end of the year. Direct materials are $80$ percent complete and direct labor is $40$ percent complete. Calculate the equivalent units in the Assembly department for direct materials and direct labor.

A university has $2,000$ students enrolled in classes. Each student attends school on a parttime basis. On average, each student takes three$-$quarters of a full load of classes. Calculate the number of full$-$time equivalent students $($i$.$e$.,$ calculate the number of equivalent units$).$

A local hospital has $120$ nurses working on a part$-$time basis. On average, each nurse works two$-$thirds of a full load. Calculate the number of full$-$time equivalent nurses $($i$.$e$.,$ calculate the number of equivalent units$).$

A total of $6,000$ units of product remain in the Quality Testing department at the end of the year. Direct materials are $75$ percent complete and direct labor is $20$ percent complete. Calculate the equivalent units in the Quality Testing department for direct materials and direct labor.

Calculating Cost per Equivalent Unit. The following information pertains to the Finishing department for the month of April.

$\backslash$table$[[,$Direct Materials,Direct Labor,Overhead$],[$Total costs to be accounted for,$$100,000,$$$200,000,$$$300,000$