Computing equivalent production for overhead. The information on page 346 is given for the final producing department of the Santa Fe Company, a furniture manufacturer, for the month of May 19X5. Compute the equivalent production for overhead.

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Beginning work in process inventory, 2,400 units, 66 percent complete as to overhead Transferred in during month, 9,600 units Transferred out during month, 8,000 units Ending work in process inventory, 4,000 units, 75 percent complete as to overhead