ed, and 8,000 completed; started in process 30,000 units; finished 29,000 units; closing inventory work in process 5,000 units, one-fourth completed, and 5,000 units, one-half completed. E6-2. Computing Equivalent Production, Unit Costs, and Costs for Completed Units and Ending Inventory L01 Precision Inc. manufactures wristwatches on an assembly line. The work in process inventory as of March 1 consisted of 1,000 watches that were complete as to materials and 75% complete as to labor and overhead. The March 1 work in process costs were as follows: Materials Labor Overhead Total $ 5,000 5,000 9,000 $18,000 During the month, 10,000 units were started and 9,500 units were completed. The 1,500 units of ending inventory were complete as to materials and 25% complete as to labor and overhead. The costs for March were as follows: TIL The costs for March were as follows: Materials Labor Overhead.. Total $ 61,000 20,000 48,000 $129,000 Calculate: a. Equivalent units for material, labor, and overhead, using the weighted average cost method b. Unit costs for materials, labor, and overhead C. Cost of the units completed and transferred d. Detailed cost of the ending inventory e. Total of all costs accounted for