Benson Plastic Products Company makes a plastic toy using two departments: parts and assembly. The following data pertain to the parts department's transactions in Year $2$:

The beginning balance in the Work in Process$-$Parts account was $$14,400.$ This inventory consisted of parts for $1,000$ toys. The beginning balances in the Raw Materials Inventory, Production Supplies, and Cash accounts were $$138,100,$$$2,000,$ and $$400,000,$ respectively.

Direct materials costing $$116,100$ were issued to the parts department. The materials were sufficient to make $7,000$ additional toys.

Direct labor cost was $$94,000,$ and indirect labor costs were $$9,400.$ All labor costs were paid in cash.

The predetermined overhead rate was $$0\mathrm{.}35$ per direct labor dollar.

Actual overhead costs other than production supplies and indirect labor for the year were $$23,600,$ which was paid in cash.

The parts department completed work for $4,500$ toys. The remaining toy parts were $20$ percent complete. The completed parts were transferred to the assembly department.

All of the production supplies had been used by the end of Year $2.$

Over$-$ or underapplied overhead was closed to the Cost of Goods Sold account.

Required

a$.$ Determine the number of equivalent units of production.

b$.$ Determine the product cost per equivalent unit.

c$.$ Calculate the total cost allocated between the ending work in process inventory and parts transferred to the assembly department.

d$.$ Record the transactions in a partial set of T$-$accounts.

Complete this question by entering your answers in the tabs below.

Req A and $B$

a$.$ Determine the number of equivalent units of production.

b$.$ Determine the product cost per equivalent unit.

Note: Round "Cost per equivalent unit" answer to $2$ decimal places.

a$.$ Equivalent units

b$.$ Cost per equivalent unit