Compute equivalent production, cost per equivalent unit, costs transferred out, and ending work in process inventory. (Objs. 1, 2, 3). During the month, 3,400 units of product were started into production in a department, of which 3,250 were completed. Of the 3,250 completed units, 125 £ire still on hand in the department and have not been physically transferred to the next department. There are also 150 units still in process; they are estimated to be one-third complete as to labor and overhead. Overhead for the month was

$46,000.

a. What is total overhead cost applicable to the 3, 125 units transferred to the next department?

b. What is the overhead cost applicable to the 125 units completed and still on hand?

c. What is the overhead cost applicable to the 150 uncompleted units on hand?

LO.1