An error was made in the computation of the stage o completion of the current year’s ending work in process inventor. The error resulted in assigning a lower stage of completion to each component of the inventory than actually was the case. What is the resultant effect of this error upon:

(1) The computation of equivalent units in total?

(2) The computation of costs per equivalent unit?

(3) Costs assigned to cost of goods completed for the period?

(1) (2) (3)