The Martin Company uses process costing with an average cost flow assumption in its two producing departments. On April 1, Department B had no units in beginning inventory. During April, 25,000 units were transferred from Department A to Department B. On April 30, Department B had 5,000 units of work in process, 80% complete as to labor and 60% complete as to factory overhead. During the month, 20,000 units were transferred from Department B to Finished Goods Inventory. Materials are added in the beginning of the process in Department B. The following journal entries summarize April activity.

Required:
(1) Compute the equivalent units for each element of cost in Department B.
(2) Calculate the cost per equivalent unit for each element of cost in Department B.

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25,000 15,000 Work in Process-Department B. MaterialS... 40,000 Work in Process Department A. Work in Process Department B.. 10,800 9,600 Payroll 20,400 Work in Process- Department A. Work in Process Department B 14,600 16,330 Applied Factory Overhead 30,930 Work in Process-Department B 40,000 Work in Process- Department A... 40,000