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.

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