=+✔ Cost per equivalent unit, $4.90 Charges to Work in Process—Filling for March were as follows:

From Cooking Department, 73,500 units $352,800 Direct labor 103,345 Factory overhead 74,530 During March, the units in process at the beginning of the month were completed, and of the 73,500 units entering the department, all were completed except 4,000 units that were 35% completed.

Instructions