-0- 23,000 17,400 Beginning inventory Units started in production Units finished during the period Units in process at the end of the period (complete as to materials, % complete as to labor and overhead) Cost of materials used Labor and overhead costs 5,600 $53,750 $55,755 Cost per equivalent unit of labor and overhead is: Multiple Choice $2.97 $3.20. $2.68. $2.42