The cooking department had the following data for the month of March:
Units in BWIP ............ —
Units completed ............ 4,800
Units in EWIP (40 percent complete) ... 500
Total manufacturing costs ....... $9,000

Required:
1. What is the output in equivalent units for March?
2. What is the unit manufacturing cost for March?
3. Compute the cost of goods transferred out for March.
4. Calculate the value of March’s EWIP.