Compute the equivalent units of production for labor and overhead for the month.

Information about production in the fabricating department of the Char & Son Company for March 2019 follows:

Beginning inventory...........................................................–0–
Transferred in from prior department............................10,000 units
Transferred out to next department................................8,000 units
Ending inventory, work in process..................................2,000 units

Stage of completion of ending work in process:
Prior department costs....................................................100%
Materials............................................................................90%
Labor and overhead..........................................................60%