ents/25578 submit Jiambalvo, Managerial Accounting, 6e Help I System Announcements CALCULATOR PRINTER VERSION BACK NEXT Page Filters produces an air filter for use in jet aircraft. Parts are added at several points in the production process. In August, production began with 610 filters in Work in Process, 70 percent complete as to materials and 80 percent complete as to labor and overhead. During the month, an additional 2,830 units were started into production. 900 filters were in Work in Process at the end of the month, and they were 80 percent complete as to materials and 70 percent complete as to labor and overhead. Beginning Work in Process Inventory $42,000 10,000 78,400 $130,400 t Information for August Direct material Direct labor Manufacturing overhead Costs Added in August $316,600 78,760 565,110 $960,470 Total Calculate the cost per equivalent unit for each of the three cost items and in total. Cost per EU Material I ahor 939 PM 4x 2/11/2013 ^