Computing equivalent production. The Chesapeake Bay Corporation, which has four producing departments, uses the process cost accounting system. Production data for the first month’s operations are given below.

Instructions Compute the equivalent units of production for materials, labor, and overhead for each department for the first month.

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Dept. A Dept. B Dept. C Dept. D Quantity Started in Production 72,000 Transferred In From Prior Department 64,000 57,500 50,400 Transferred Out to Next Department 64,000 57,500 50,400 Transferred Out to Finished Goods 47,600. Work in Process-Ending 8,000 6,500 7,100 2,800 Stage of Completion of Ending Work in Process Materials Labor Overhead 100% 100% 90% 80% 20% 40% 60% 80% 20% 40% 60% 80%