A company uses the FIFO method for its process costing system. Their information is as follows, they have a Beginning WIP of 3,000 units, which is 20% complete for DL. They started the year with 7500 units and transferred out 5500 units this year. Their ending WIP is 32% complete for DL.

1. Identify the companies physical flow of units

2. Calculate their Equivalent Units of Production of DL

3. Calculate their Cost per EU for DL

4. What is the cost of direct labor in their Ending WIP