Computing equivalent production for labor, cost per unit, and ending work in process. During the month, 82,000 units were started into production, of which 79,000 units were completed and transferred out during the month. It is estimated that the units in process have had one-third of the labor added. Total labor costs for the month were $20,000.

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

b. What is the labor cost applicable to the ending work in process?