Computing cost per unit for overhead and ending work in process when there are lost units. Assume the same data as in Exercise 3. In addition, assume that the overhead costs in the beginning work in process inventory were $1,500 and that the overhead costs incurred during the month were $32,700.

a. Compute the total labor costs.

b. Determine the cost per equivalent unit for overhead.

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