Computing equivalent production. The Oakland Manufac- turing Company, 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. 1 Dept. 2 Dept. 3 Dept. 4 Quantity Started in Production 18,000 Transferred In From Prior Department 15,000 14,000 12,600 Transferred Out to Next Department 15,000 14,000 12,600 Transferred Out to Finished Goods 9,000 Work in Process-Ending 3,000 1,000 1,400 3,600 Stage of Completion of Ending Work in Process Materials 100% 100% 90% 80% Labor 20% 40% 30% 80% Overhead 20% 40% 40% 80%