Factory overhead costs for a given period were 2.1 times as much as the direct material costs Prime costs totaled $8,380 Conversion costs totaled $12,200 What are the direct labor costs for the period?

$4,907

$3,473

$8,727

$8,380

The number of the same or similar units that could have been produced given the amount of work actually performed on both complete and partially complete units is referred to as:
Produced units
Completed units
Units to account for
Equivalent units
Physical units