Computing cost per unit for labor and ending work in process when there are lost units. Assume the same data as in Exercise 1. In addition, assume that the labor costs in the beginning work in process inventory were $1,950 and that the labor costs incurred during the month were $85,770.

a. Compute the total labor costs.

b. Determine the cost per equivalent unit for labor.

c. Calculate the labor costs in the ending work in process inventory.