Cost of Production Report; Originating; Average costing. Tyndol Fabricators inc. manufactures a product in two departments. The product is cut out of sheet metal and bent to shape in the cutting and forming department and then transferred to the assembling department, where parts purchased from outside vendors are added to the base unit. Since only one product is manufactured by the company, a process cost system is used . The company uses the average cost flow assumption to account for its work in process inventories. Data related to November operations in the cutting and forming department are: Units in Beggining Inventory..............................................................................800 Units started in process this period...................................................................3200 Units tranferred to assembling Depatment this period......................................3400 Units in ending inventory(75% materials,40% labor, 25% overhead)............... 600 Costs charged to the department: Beggining Added Inventory This Period Materials.....................................................................$17,923 $ 68,625 Direct Labor ...............................................................2,352 14,756 Factory overhead........................................................3,800 29,996 Required: Prepare a November cost of production report for the cutting and forming department?

Can you please explain how they got the equivalent unit and unit cost.