4 pts A firm had 600 units in its work in process inventory at the beginning of a month of these units, 30 percent were complete with respect to labor, materials, and overhead. The firm transferred 5,000 units to the finshed goods inventory during the month. It had 500 units of which 40 percent were complete and still in process at the end of the month. Equivalent production for the month was O 5,680 units. 5,380 units. @ 5,200 units. 5.180 units. 4 pts Question 16 he entry te rerord the application of overhead to jobs consists of