Data from Grinding Department of the West Company in November:

Beginning inventory 0

Units placed in production during the month 73,000

Units transferred to next department during the month 67,000

Ending work in process (1/3 complete) ?

Overhead cost incurred for the month 282,900 1. What is the number of units in the ending work in process?

2. What is the equivalent units of production during the month? 3. How much is the overhead cost per equivalent units of production?

4. How much is the overhead cost in the units transferred out? In the ending work in process?