Compute equivalent units of production for overhead, cost per equivalent unit, cost of units transferred out, and cost of ending work in process. (Objs. 2, 3, 4). The beginning work in process Inventory in the Grinding Department of Algers Company on March 1, 19X9, was 6,000 units, to which 50 percent of overhead had been applied at a cost of $6,000. During March, 24,000 units were transferred into the department and 25,000 units were transferred out to the next department. Overhead costs of $49,550 were incurred during the month. The 5,000 units in process were estimated to be 80 percent complete as to overhead. .

a. Determine the equivalent units of production for overhead.

b. Compute the cost per equivalent unit for overhead.

c. Compute the overhead cost in the units transferred out during the month.

d. Compute the overhead cost in the ending work in process inventory in the Grinding Department.

LO.1