Compute equivalent units of production and cost per equivalent

unit for labor when there are normal losses. (Obj. 2). The following

data pertain to labor used in the Boxing Department of the

Emerson Company during July 19X9.

Beginning work in process, 400 units, 50% complete

Started in production, 8,000 units

Transferred out to next department, 7,600 units
Ending work in process, 200 units, 40% complete
Lost in production, 600 units
Labor costs in beginning work in process, $4,000
Cost of labor incurred during the month, $164,000
a. Calculate the equivalent units of production for labor for the month.
b. Calculate the labor cost per equivalent unit of production.LO.1