Materials	Labor		Factory Overhead
Beginning work in process	$ 8,100	$3,200		$ 3,000
Costs incurred during July	25,650	9,400		4,000
Total costs	$33,750	$12,600		$7,000
Goods completed			60,000 units
Ending work in process			15,000 units

All material costs are added at the beginning of the process. The ending work in process is two-thirds complete as to conversion costs. The average cost method is used to distributed the total production costs. (1) What are the total production costs to be accounted for? (2) What is the equivalent production (EPU) units for materials, labor, and factory overhead, respectively? (3) What is the unit cost for materials, labor, and factory overhead? (4) What is the cost of units completed? (5) What is the cost of ending work in process