Aspen Surgical Supply Services provides prepared surgical trays to hospitals. At the end of the year, Aspen had 200 trays that had been started but not completely put together. Half of the trays had one quarter of the labor completed and half of the various supplies filled. The other half had three quarters of the labor and 90 percent of the supplies. For these 200 trays, the average labor cost per tray was $20, and the average supply cost per tray was $580. How many equivalent units were complete for labor?

How many equivalent units were complete for supplies? What was the value of this work in process inventory?