Computing equivalent production for labor, cost per unit, and costs transferred out. Assume the same facts as

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Computing equivalent production for labor, cost per unit, and costs transferred out. Assume the same facts as in Exercise 4 above, except that half the labor has been added to the ending work in process (instead of one-third of the labor having been added).

a. What is the cost per equivalent unit of labor?

b. What is the labor cost applicable to the 79,000 units transferred out of the department?

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