Compute equivalent production, cost per equivalent unit, costs transferred out, and ending work in process inventory. (Objs. 5,6). During the month, 3,900 units of prod. uct were started into production in a department, of which 3,700 were completed. Of the 3,700 completed units, 80 are still on hand in the department and have not been physically transferred to the next department. There are also 200 units still in process; they are estimated to be 65 percent complete as to labor and overhead. Labor for the month was $27,193. a. What is total labor cost applicable to the 3,620 units transferred to the next department? b. What is the labor cost applicable to the 80 units completed and still on hand? c. What is the labor cost applicable to the 200 uncompleted units on hand? Units transferred in Units completed Units in WIP labor total units to account for in WIP: % complete Equivalent units Total equivalent units for the period Total costs for the period Cost per equivalent unit Qty - cost in WIP: costs in ending inventory Unit cost total 0 $ $ 0 $ $ 0 $