Computing equivalent production for overhead, cost per unit, and ending work in process. The following data are given for the Grinding Department of the Jacobs Tool and Die Company in May 19X5:

a. What is the equivalent production for overhead during the month?

b. What is the overhead cost per equivalent unit?

c. What is the overhead cost in the ending inventory of work in process?

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Beginning inventory, -0- Units placed in production during month, 21,000 Units transferred to next department during month, 20,000 Ending work in process, 1,000 units (25 percent complete as to overhead) Overhead costs incurred for month, $27,135