Compute equivalent production and cost per equivalent unit for

overhead when there are normal losses. (Obj. 2). The following

data pertains to overhead for the Assembly Department of Austin Electronics

Company for September 19X9.

Beginning work in process, 1,000 units 75% complete

Started in production. 12,800 units

Transferred out to next department, 11,600 units

Ending work in process, 2,080 units, 60% complete

Lost in production. 120 units

Overhead in beginning work in process, $1,950

Overhead costs incurred during September, $40,340

a. Compute the equivalent units of production for overhead for the

month.

b. Compute the cost per equivalent unit of production for overhead

for the month.

LO.1